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N259731 N2 Ruling Active

The tariff classification of jewelry boxes from China

Issued December 19, 2014 by U.S. Customs and Border Protection.

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N2 N259731 (December 19, 2014)

Tariff classification

HTS codes: 4202.99.1000

Headings: 4202

Product description

You have submitted four samples, which we are returning to you. You have submitted samples of four rectangular shaped jewelry boxes. The boxes are labeled Box A, Box B, Box C, and Box D. Each box is of the same construction except for the color. They are constructed of a molded plastic base covered on the outer surface with paper which lacks a coating of plastic sheeting material. The outer surface constituent material is the paper. The boxes are of the kind normally given to the purchaser at the point of purchase. They are designed to provide storage, protection, and organization to a ring subsequent to its initial use. The jewelry boxes are of durable construction and suitable for repetitive use. They measure approximately 1.75" (W) x 2" (H) x 1.5" (D).

CBP rationale

The applicable subheading for the jewelry boxes 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.

Full text

N259731 December 19, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.1000 Ron Kerr Gunther Mele Limited 30 Craig Street Brantford, Ontario N3R7J1 RE: The tariff classification of jewelry boxes from China Dear Mr. Kerr: In your letter dated November 24, 2014, you requested a tariff classification ruling. You have submitted four samples, which we are returning to you. You have submitted samples of four rectangular shaped jewelry boxes. The boxes are labeled Box A, Box B, Box C, and Box D. Each box is of the same construction except for the color. They are constructed of a molded plastic base covered on the outer surface with paper which lacks a coating of plastic sheeting material. The outer surface constituent material is the paper. The boxes are of the kind normally given to the purchaser at the point of purchase. They are designed to provide storage, protection, and organization to a ring subsequent to its initial use. The jewelry boxes are of durable construction and suitable for repetitive use. They measure approximately 1.75" (W) x 2" (H) x 1.5" (D). The applicable subheading for the jewelry boxes 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. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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