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The tariff classification of jewelry boxes from China
Issued February 27, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N261562 (February 27, 2015)
Tariff classification
HTS codes: 4202.99.1000
Headings: 4202
Product description
You have submitted two samples, which we are returning to you. The first sample labeled Box E is a square-shaped jewelry box constructed of a 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 box is of the kind normally given to the purchaser at the point of purchase. It is designed to provide storage, protection, and organization to a ring subsequent to its initial use. The jewelry box is of durable construction and suitable for repetitive use. It measures approximately 2.25" (W) x 1.75" (H) x 2.25" (D). The second sample labeled Box F is a rectangular-shaped jewelry box constructed of a 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 box is of the kind normally given to the purchaser at the point of purchase. It is designed to provide storage, protection, and organization to a pair of earrings subsequent to its initial use. The jewelry box is of durable construction and suitable for repetitive use. It measures approximately 1.75" (W) x 1.35" (H) x 2.25" (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
N261562 February 27, 2015 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, Canada N3R 7J1 RE: The tariff classification of jewelry boxes from China Dear Mr. Kerr: In your letter dated February 5, 2015, you requested a tariff classification ruling. You have submitted two samples, which we are returning to you. The first sample labeled Box E is a square-shaped jewelry box constructed of a 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 box is of the kind normally given to the purchaser at the point of purchase. It is designed to provide storage, protection, and organization to a ring subsequent to its initial use. The jewelry box is of durable construction and suitable for repetitive use. It measures approximately 2.25" (W) x 1.75" (H) x 2.25" (D). The second sample labeled Box F is a rectangular-shaped jewelry box constructed of a 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 box is of the kind normally given to the purchaser at the point of purchase. It is designed to provide storage, protection, and organization to a pair of earrings subsequent to its initial use. The jewelry box is of durable construction and suitable for repetitive use. It measures approximately 1.75" (W) x 1.35" (H) x 2.25" (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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