N105815 N1 Ruling Active

The tariff classification of jewelry boxes from China

Issued December 14, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.99.9000

Headings: 4202

Product description

All styles were submitted for examination to the Laboratories and Scientific Services Department of U.S. Customs and Border Protection (CBP). Styles 3, 4, 5, and 6 are jewelry boxes constructed of a paperboard base that is covered on the outer surface with paper. The CBP laboratory determined that the paper lacks a coating or film of plastics. The jewelry boxes have fitted inserts and are designed to provide storage, protection, and organization to jewelry subsequent to its initial use. They are of the kind normally given to the purchaser of jewelry at the point of purchase and suitable for long-term use. Style 3 measures approximately 2” (W) x 3” (L) x 1”(D). Styles 4 and 5 measure approximately 3.25” (W) x 3.25” (L) x 1” (D). Style 6 measures approximately 1.75” (W) x 5.25” (L) x 1” (D). Your samples will be returned to you.

Full text

N105815 December 14, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Abraham Buxbaum Atlantic Freight Brokers P.O. Box 050388 Myrtle Station Brooklyn, NY 11205 RE: The tariff classification of jewelry boxes from China Dear Mr. Buxbaum: In your letter dated May 12, 2010, you requested a tariff classification ruling on behalf of your client, Creoh Trading Corporation. All styles were submitted for examination to the Laboratories and Scientific Services Department of U.S. Customs and Border Protection (CBP). Styles 3, 4, 5, and 6 are jewelry boxes constructed of a paperboard base that is covered on the outer surface with paper. The CBP laboratory determined that the paper lacks a coating or film of plastics. The jewelry boxes have fitted inserts and are designed to provide storage, protection, and organization to jewelry subsequent to its initial use. They are of the kind normally given to the purchaser of jewelry at the point of purchase and suitable for long-term use. Style 3 measures approximately 2” (W) x 3” (L) x 1”(D). Styles 4 and 5 measure approximately 3.25” (W) x 3.25” (L) x 1” (D). Style 6 measures approximately 1.75” (W) x 5.25” (L) x 1” (D). Your samples will be returned to you. The applicable subheading for the jewelry boxes will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, 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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