The tariff classification of a watch box from China
Issued December 2, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N270577 (December 2, 2015)
Tariff classification
HTS codes: 4202.92.9015
Headings: 4202
Product description
You have submitted a sample, which will be returned to you. Item M14223 is a watch box constructed of paperboard that is wholly covered with man-made textile material. The outer surface constituent material is the man-made nylon fiber. The watch box is designed to provide storage, protection, and organization to one watch subsequent to its initial use. The box is suitable for long-term use. The interior of the box is fitted with one textile pillow intended to hold the watch in place. The box measures approximately 3.25” (D) x 2.25” (H) x 3.75” (W). In your letter, you have suggested classification of the watch box within Heading 4819, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain cartons, boxes and cases of paper or paperboard. However, watch boxes are a form of jewelry boxes, which are specifically provided for in HTSUS 4202. Such goods are excluded from heading 4819 by virtue of Note 2(h) of Chapter 48, HTSUS.
CBP rationale
The applicable subheading for the watch box will be 4202.92.9015, HTSUS, which provides for jewelry boxes and similar containers of a kind normally sold at retail with their contents, with outer surface of textile materials, other.
Full text
N270577 December 2, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9015 Kelly B. Price Logistics Supervisor Infinity Global, Inc. 501 Bridge Street Danville, VA 24541 RE: The tariff classification of a watch box from China Dear Ms. Price: In your letter dated November 5, 2015, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you. Item M14223 is a watch box constructed of paperboard that is wholly covered with man-made textile material. The outer surface constituent material is the man-made nylon fiber. The watch box is designed to provide storage, protection, and organization to one watch subsequent to its initial use. The box is suitable for long-term use. The interior of the box is fitted with one textile pillow intended to hold the watch in place. The box measures approximately 3.25” (D) x 2.25” (H) x 3.75” (W). In your letter, you have suggested classification of the watch box within Heading 4819, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain cartons, boxes and cases of paper or paperboard. However, watch boxes are a form of jewelry boxes, which are specifically provided for in HTSUS 4202. Such goods are excluded from heading 4819 by virtue of Note 2(h) of Chapter 48, HTSUS. The applicable subheading for the watch box will be 4202.92.9015, HTSUS, which provides for jewelry boxes and similar containers of a kind normally sold at retail with their contents, with outer surface of textile materials, other. The rate of duty will be 17.6 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 the 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
More rulings on the same tariff codes
The tariff classification of a jewelry box from China.
The tariff classification of a jewelry box from China.
Decision on Application for Further Review of Protest No. 1801-95-100002; 4202, HTSUSA; Jewelry Display Case; Treatment Dear Madam: This is a decision on an application for further review (AFR) of a protest timely filed on January 4, 1996, by Sandler, Travis & Rosenberg, P.A., on behalf of Bufkor, Inc. The Protest concerns the classification, treatment and liquidation of four entries of jewelry display cases, manufactured in El Salvador and entered in January, February and March, 1995.
Classification of a Textile-Covered Box
Request for Classification of Certain Textile-Covered Boxes
The tariff classification of jewelry boxes from China or Thailand
U.S.-Caribbean Basin Trade Partnership Act; jewelry presentation box
The tariff classification of jewelry boxes from China or Thailand
The tariff classification of necklace folders from China
The tariff classification of watch folders from China.
Follow N270577
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.