CBP Ruling N134837 — The tariff classification of jewelry boxes from China

Tariff classification

Headings: 4202

Product description

Your samples will be returned to you. Style 54072 and style 54972 are jewelry boxes constructed of a cardboard base that is covered on the outer surface with a polyvinyl chloride (PVC) plastic sheeting material. Style 54072 has a giraffe print. Style 54972 has a zebra print. Each jewelry box has a flip-top lid with a mirror on the underside. The interior is textile lined and is compartmentalized into separate sections for rings, necklaces, bracelets, etc. Both boxes secure with a magnetic closure. They measure 6” (W) x 8” (L) x 2” (D). Style 54071 and style 54171 are jewelry boxes constructed of a cardboard base that is covered on the outer surface with a polyvinyl chloride (PVC) plastic sheeting material. Style 54071 has a zebra print. Style 54171 is a solid red color. Each jewelry box has a flip-top lid with a mirror on the underside. The interior is textile lined and is compartmentalized into separate sections for rings, necklaces, bracelets, etc. Both boxes secure with a magnetic closure. They measure 4” (W) x 6” (L) x 2” (D).

CBP rationale

The applicable subheading for the jewelry boxes will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of plastic sheeting, other, other, other, other.

Full text

N134837 December 20, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Karen Olberding Allports Inc. 5933 NE Win Sivers Drive, Suite 301 Portland, OR 97220 RE: The tariff classification of jewelry boxes from China Dear Ms. Olberding: In your letter dated November 17, 2010, you requested a tariff classification ruling on behalf of your client, Richards Homewares, Inc. Your samples will be returned to you. Style 54072 and style 54972 are jewelry boxes constructed of a cardboard base that is covered on the outer surface with a polyvinyl chloride (PVC) plastic sheeting material. Style 54072 has a giraffe print. Style 54972 has a zebra print. Each jewelry box has a flip-top lid with a mirror on the underside. The interior is textile lined and is compartmentalized into separate sections for rings, necklaces, bracelets, etc. Both boxes secure with a magnetic closure. They measure 6” (W) x 8” (L) x 2” (D). Style 54071 and style 54171 are jewelry boxes constructed of a cardboard base that is covered on the outer surface with a polyvinyl chloride (PVC) plastic sheeting material. Style 54071 has a zebra print. Style 54171 is a solid red color. Each jewelry box has a flip-top lid with a mirror on the underside. The interior is textile lined and is compartmentalized into separate sections for rings, necklaces, bracelets, etc. Both boxes secure with a magnetic closure. They measure 4” (W) x 6” (L) x 2” (D). The applicable subheading for the jewelry boxes will be 4202.92.9060, Harmonized Tariff Schedule of the United States (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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