N058483 N0 Ruling MODIFIED

The tariff classification of watch boxes from China

Issued May 22, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.99.9000

Headings: 4202

Product description

The samples will be returned as requested. The style you refer to as PKAXWATCH is a watch box constructed of clear molded plastic. It has a hinged lid and is specially shaped and fitted to contain one watch. It is designed to provide storage, protection, and organization to a watch. It is suitable for long-term use. It is of the kind normally given to the purchaser of a watch at the point of purchase. The box has a center compartment with a removable metal cuff insert. It measures approximately 3” (W) x 4” (L) x 3” (D). The style you refer to as PKMARC2006 is a circular watch box constructed of molded plastic. It is fitted to contain one watch. It is designed to provide storage, protection, and organization to a watch. It is of the kind normally given to the purchaser of a watch at the point of purchase and suitable for long-term use. The watch box is packed within a paperboard retail box. It measures approximately 4.75” in diameter and 2.5” (H). The style you refer to as PKDSLCOMBO09 is a watch box that holds two individual watches. It is constructed of a paperboard base and entirely covered on the outer surface with paper. The lid of the box has a clear plastic window. The interior of the box is fitted with two separate polyurethane (PU) inserts. The box is designed to provide storage, protection, and organization to watches. It is of the kind normally given to the purchaser of a watch at the point of purchase and suitable for long-term use. In your ruling request

CBP rationale

The applicable subheading for watch boxes will be 4202.99.9000, HTSUS, which provides for in part, for other containers and cases, other, other.

Full text

N058483 May 22, 2009 CLA-2-42:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Cynthia Ulrich Fossil Retrodome 10615 Sanden Drive Dallas, TX 75238 RE: The tariff classification of watch boxes from China Dear Ms. Ulrich: In your letter dated April 17, 2009, you requested a tariff classification ruling. The samples will be returned as requested. The style you refer to as PKAXWATCH is a watch box constructed of clear molded plastic. It has a hinged lid and is specially shaped and fitted to contain one watch. It is designed to provide storage, protection, and organization to a watch. It is suitable for long-term use. It is of the kind normally given to the purchaser of a watch at the point of purchase. The box has a center compartment with a removable metal cuff insert. It measures approximately 3” (W) x 4” (L) x 3” (D). The style you refer to as PKMARC2006 is a circular watch box constructed of molded plastic. It is fitted to contain one watch. It is designed to provide storage, protection, and organization to a watch. It is of the kind normally given to the purchaser of a watch at the point of purchase and suitable for long-term use. The watch box is packed within a paperboard retail box. It measures approximately 4.75” in diameter and 2.5” (H). The style you refer to as PKDSLCOMBO09 is a watch box that holds two individual watches. It is constructed of a paperboard base and entirely covered on the outer surface with paper. The lid of the box has a clear plastic window. The interior of the box is fitted with two separate polyurethane (PU) inserts. The box is designed to provide storage, protection, and organization to watches. It is of the kind normally given to the purchaser of a watch at the point of purchase and suitable for long-term use. In your ruling request you suggested classification of PKDSLCOMBO09 under 4202.99.5000, HTSUS, which provides for other containers and cases, with outer surface of paper. However, articles constructed with a paperboard base are excluded from classification under that tariff number. The applicable subheading for watch boxes will be 4202.99.9000, HTSUS, which provides for in part, for other containers and cases, other, other. The rate of duty will be 20% 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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