N279928 N2 Ruling Active

The tariff classification of a jewelry box from China

Issued October 24, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.99.1000

Headings: 4202

Product description

You have submitted one sample, which is being returned to you. The submitted sample is a jewelry box.

CBP rationale

The applicable subheading for the jewelry box 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

N279928 October 24, 2016 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.1000 Michael Weathers Coppersmith Inc. One Cross Island Plaza, Suite 227A Rosedale, NY 11422 RE: The tariff classification of a jewelry box from China Dear Mr. Weathers: In your letter dated September 19, 2016, you requested a tariff classification ruling on behalf of Master Presentations, Inc. You have submitted one sample, which is being returned to you. The submitted sample is a jewelry box. You state that it is constructed of molded plastic that is covered on the exterior surface with paper. The box is of the kind normally given to the consumer at the point of purchase. It is designed to provide storage, protection, and organization to one ring subsequent to its initial use. The jewelry box is of durable construction and suitable for repetitive use. It measures approximately 1.75”" (W) x 1.5" (H) x 2" (D). The applicable subheading for the jewelry box 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 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 Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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