N112016 N1 Ruling Active

The tariff classification of a jewelry box from China

Issued July 12, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

Your sample will be returned to you. Style JX30306 is a heart-shaped jewelry box constructed with a base of molded plastic. The majority of the box is covered with paper that is covered with a plastic sheeting material. The plastic sheeting material is the outer surface constituent material of the box. The box features a hinged top lid, a musical component, one drawer, and a compartmentalized interior compartment fitted for rings and earrings. The box measures approximately 7” (W) x 3” (H) x 6” (D). In your ruling request,

CBP rationale

The applicable subheading for the jewelry box will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting, other, other, other, other.

Full text

N112016 July 12, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a jewelry box from China Dear Ms. Kobs: In your letter dated June 22, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style JX30306 is a heart-shaped jewelry box constructed with a base of molded plastic. The majority of the box is covered with paper that is covered with a plastic sheeting material. The plastic sheeting material is the outer surface constituent material of the box. The box features a hinged top lid, a musical component, one drawer, and a compartmentalized interior compartment fitted for rings and earrings. The box measures approximately 7” (W) x 3” (H) x 6” (D). In your ruling request, you suggested classification of style JX30306 under subheading 4202.92.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of textile materials, other, jewelry boxes of a kind normally sold at retail with their contents. However, this style is not constructed with outer surface of textile materials. The outer surface material of this box is the plastic sheeting material. The applicable subheading for the jewelry box will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting, other, other, other, other. The rate of duty will be 17.6% 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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