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N279659 N2 Ruling Active

The tariff classification of a ring box from China

Issued October 21, 2016 by U.S. Customs and Border Protection.

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N2 N279659 (October 21, 2016)

Tariff classification

HTS codes: 3923.10.9000

Headings: 3923

Product description

The product to be imported is a ring box consisting of a clear molded acrylic plastic outer shell having a metallic bronze colored finish on the inside. The lid’s interior has a foam covered leatherette cushion while the bottom of the box is fitted with a leatherette covered foam slit cushion surrounded by a cardboard leatherette covered frame. It is the frame which allows the two parts of this modified cube shaped box to fit together. The article is packed within a matching cardboard box and is of the type usually sold at retail with a ring.

CBP rationale

The applicable subheading for the ring box will be 3923.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Boxes, cases, crates and similar articles: Other.

Full text

N279659 October 21, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.10.9000 Ron Kerr Gunther Mele Limited 30 Craig Street Brantford, Ontario, Canada N3R 7J1 RE: The tariff classification of a ring box from China Dear Mr. Kerr: In your letter dated September 16, 2016, you requested a tariff classification ruling. A representative sample was submitted with your request and will be retained by this office. The product to be imported is a ring box consisting of a clear molded acrylic plastic outer shell having a metallic bronze colored finish on the inside. The lid’s interior has a foam covered leatherette cushion while the bottom of the box is fitted with a leatherette covered foam slit cushion surrounded by a cardboard leatherette covered frame. It is the frame which allows the two parts of this modified cube shaped box to fit together. The article is packed within a matching cardboard box and is of the type usually sold at retail with a ring. The applicable subheading for the ring box will be 3923.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Boxes, cases, crates and similar articles: Other. The rate of duty will be 3 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 https://hts.usitc.gov/current. 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 April Cutuli at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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