N040296 N0 Ruling Active

The tariff classification of trinket boxes from China

Issued October 15, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7907.00.1000

Headings: 7907

Product description

The merchandise is identified as a set of three Holiday Trinket Boxes. You submitted samples of Santa Claus, Christmas Tree, and Mouse with Holly Berry Santa Hat. The trinket boxes with lids are made of zinc and decorated with enamel paint and rhinestones. Attached to each lid is a poly resin figure. The figures include Santa Claus with a bag of gifts next to a chimney, a Christmas tree, and a mouse wearing a Santa hat. Santa and the mouse sit atop square boxes measuring approximately 2 inches square and 1.25 inches in depth. The Christmas tree trinket box is a round container with an approximate diameter of 2 inches and depth of 1.25 inches.

CBP rationale

The applicable subheading for the trinket boxes will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use; toilet and sanitary wares; all the foregoing and parts thereof of zinc.

Full text

N040296 October 15, 2008 CLA-2-79:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7907.00.1000 Ms. Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of trinket boxes from China Dear Ms. Morgan: In your letter dated September 26, 2008, you requested a tariff classification ruling on trinket boxes. Three samples were submitted for our review and will be returned to you as requested. The merchandise is identified as a set of three Holiday Trinket Boxes. You submitted samples of Santa Claus, Christmas Tree, and Mouse with Holly Berry Santa Hat. The trinket boxes with lids are made of zinc and decorated with enamel paint and rhinestones. Attached to each lid is a poly resin figure. The figures include Santa Claus with a bag of gifts next to a chimney, a Christmas tree, and a mouse wearing a Santa hat. Santa and the mouse sit atop square boxes measuring approximately 2 inches square and 1.25 inches in depth. The Christmas tree trinket box is a round container with an approximate diameter of 2 inches and depth of 1.25 inches. The applicable subheading for the trinket boxes will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use; toilet and sanitary wares; all the foregoing and parts thereof of zinc. The rate of duty will be 3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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