N168183 N1 Ruling Active

The tariff classification of a watch box with an instruction manual from China

Issued June 21, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.99.1000, 4901.99.0093

Headings: 4202, 4901

Product description

Your sample will be returned to you. Style PKGBU1005 is a watch box constructed of a plastic base and entirely covered on the outer surface with uncoated paper. It is of the kind normally given to the purchaser of a watch at the point of purchase. It has a hinged lid and is specially shaped and fitted to contain one watch. The interior of the box is textile lined. It is designed to provide storage, protection, and organization to the watch subsequent to its initial use. The watch box is suitable for long-term use and is packed within a paperboard retail box. It measures approximately 4.5” (W) x 4.5” (D) x 3.5” (H). The watch booklet is a soft covered instruction manual containing 134 pages. The glued booklet provides printed information on customer care, product service centers, and the terms of warranty in several different languages. The instruction manual includes text and illustrations and serves as a guide for the operation and performance of the boxed product.

CBP rationale

The applicable subheading for the watch 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 applicable subheading for the instruction manual will be 4901.99.0093, HTSUS, which provides for other (than certain enumerated) printed books, containing 49 or more pages each (excluding covers).

Full text

N168183 June 21, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.1000, 4901.99.0093 Joyce M. Duquette Fossil Retrodome 10615 Sanden Drive Dallas, TX 75238 RE: The tariff classification of a watch box with an instruction manual from China Dear Ms. Duquette: In your letter dated May 21, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style PKGBU1005 is a watch box constructed of a plastic base and entirely covered on the outer surface with uncoated paper. It is of the kind normally given to the purchaser of a watch at the point of purchase. It has a hinged lid and is specially shaped and fitted to contain one watch. The interior of the box is textile lined. It is designed to provide storage, protection, and organization to the watch subsequent to its initial use. The watch box is suitable for long-term use and is packed within a paperboard retail box. It measures approximately 4.5” (W) x 4.5” (D) x 3.5” (H). The watch booklet is a soft covered instruction manual containing 134 pages. The glued booklet provides printed information on customer care, product service centers, and the terms of warranty in several different languages. The instruction manual includes text and illustrations and serves as a guide for the operation and performance of the boxed product. The applicable subheading for the watch 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. The applicable subheading for the instruction manual will be 4901.99.0093, HTSUS, which provides for other (than certain enumerated) printed books, containing 49 or more pages each (excluding covers). The rate of duty 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/. 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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