The tariff classification of a watch box from China.

N072948 September 11, 2009 CLA-2-73:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 7310.29.0050 Ms. Cynthia Ulrich Fossil Retrodome 10615 Sanden Dr. Dallas, TX 75238 RE: The tariff classification of a watch box from China. Dear Ms. Ulrich: In your letter dated August 17, 2009, you requested a tariff classification ruling. You have submitted two samples, identified as “Outlet Tin & Plastic Box” and “Zip-Around Portfolio”. Your samples are being returned as requested. The Outlet Tin & Plastic Box is a watch box constructed of a tin base with a clear plastic lid, that measures approximately 3 ¼” in height by 3 ½” in width by 2 ¼” in depth. The base has two holes, through which a zip tie will be inserted to secure the watch. You suggest classification in subheading 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for the conveyance or packing of goods, of plastics… Boxes, cases, crates and similar articles.” Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3 (c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The Outlet Tin & Plastic Box is a composite good made of a tin base and a plastic lid. Neither the tin component nor the plastic component alone imparts the essential character to the composite good, so the product will be classified in accordance with GRI 3(c). In this instance, the competing headings are 3923 (articles for the conveyance or packing of goods, of plastics) and 7310 (tanks, casks, drums, cans, boxes and similar containers…of iron or steel…). The applicable subheading for the watch box, identified as Outlet Tin & Plastic Box, will be 7310.29.0050, HTSUS, which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters… of a capacity of less than 50 liters: Other, Other.” The duty rate will be Free. 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/. Regarding the classification of the Zip-Around Portfolio, Section 177.7(b) Customs and Border Protections Regulations provides that no ruling will be issued with respect to any issue which is pending before the United States Court of International Trade (CIT), the United States Court of Appeals for the Federal Circuit (CAFC), or any court of appeal therefrom. The classification of binders with paperboard stiffeners is pending before the CAFC in Global Sourcing Croup, Inc. v. United States, Civil Action No. 2009-1422. Accordingly, we will not be issuing a ruling to you at this time. Your file has been closed. 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division