The tariff classification of a jewelry box from China

N243807 August 1, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Jacqueline Simpson JAV International A Division of ITC Group 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of a jewelry box from China Dear Ms. Simpson: In your letter dated July 1, 2013, you requested a tariff classification ruling. You have submitted a sample which is being returned to you. Style ODJ104 is a hard-sided, heart-shaped jewelry box constructed with an outer surface of paper that is coated with plastic sheeting. The outer surface constituent material of the box is the plastic sheeting. The box is designed to provide storage, protection, and organization to jewelry. The box has a flip top lid with a permanently attached mirror on the underside. The interior is divided into three compartments. The center compartment has six fitted slots for rings. The jewelry box measures approximately 4.75” (W) x 3.5” (H) x 4.5” (D). The applicable subheading for the jewelry box 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division