The tariff classification of a jewelry box and magnifier from Taiwan

N262001 March 24, 2015 CLA-2-42:OT:RR:NC:42:441 CATEGORY: Classification TARIFF NO.: 4202.92.6091; 9013.80.2000 Scott Leonard HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a jewelry box and magnifier from Taiwan Dear Mr. Leonard: In your letter dated February 19, 2015, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Item number 292-376 consists of a jewelry box and a plastic magnifier. The jewelry box and magnifier are not considered a set for tariff purposes and will be classified under their appropriate subheadings within the Harmonized Tariff Schedule of the United States (HTSUS). The jewelry box is designed to provide storage, protection, and organization to jewelry. It is of a durable construction and suitable for repetitive use. The outer surface of the box is made-up of two materials: 70% cotton textile material and 30% plastic sheeting. The textile covers the majority of the outer surface area. It is also the material that creates the more prominent visual impact. As such, it is the material that imparts the essential character to the box, General Rule of Interpretation (GRI) 3(b) of the HTSUS, noted. The applicable subheading for the jewelry box will be 4202.92.6091, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, of cotton, other. The rate of duty will be 6.3% ad valorem. The magnifier is composed of plastic. It is a round hand magnifier measuring approximately 2.75 inches in diameter. The applicable subheading for the hand held plastic magnifier will be 9013.80.2000, HTSUS, which provides for hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus. The rate of duty will be 6.6 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