N078256 N0 Ruling Active

The tariff classification of a jewelry box from China

Issued October 23, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.99.1000

Headings: 4202

Product description

It is a jewelry box constructed of a plastic base covered on the outer surface with what

CBP rationale

The applicable subheading for the jewelry box will be 4202.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, of materials (other than leather, composition leather, sheeting of plastic, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper, of plastics.

Full text

N078256 October 23, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.1000 Stephen C. Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of a jewelry box from China Dear Mr. Liu: In your letter dated September 22, 2009, you requested a tariff classification ruling on behalf of your client, Mingfeng (USA) Packaging, Inc. Your sample is being returned. A style number was not provided for the sample submitted. It is a jewelry box constructed of a plastic base covered on the outer surface with what you state is paper. The interior has a textile insert to hold one ring. The jewelry box is of the kind normally given to the purchaser of a ring at the point of purchase. It has a hinged lid and is specially shaped and fitted to contain one ring. It is designed to provide storage, protection, and organization to the ring subsequent to its initial use. The jewelry box is suitable for long-term use and measures approximately 2.50” (W) x 2.50” (H) x 2.50” (D). The applicable subheading for the jewelry box will be 4202.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, of materials (other than leather, composition leather, sheeting of plastic, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper, of plastics. The rate of duty will be 3.4 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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