CLA-2-42:RI:130:G25:DJP

Mr. Howard Feller
390 Fifth Ave., Suite 500
New York, NY 10018

RE: The tariff classification of a watch box from Hong Kong.

Dear Mr. Feller:

In your letter dated April 15, 1996, you requested a tariff classification ruling. The sample received with your request, no style #, is a watch box used as packaging for a watch at retail sales, and is suitable for long term use. The item is a hinged lidded box in the shape of an octagon approximately 22" high. It is constructed of plastic that is covered with paper.

The paper covered jewelry box at issue, used in the retail sale of jewelry,is classifiable as a jewelry box under subheading 4202.99.1000, HTSUSA: " Jewelry boxes . . . of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: Other: Of materials (other than leather, composition leather, sheeting of plastics, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper: Of plastics." The applicable duty rate is 3.4 per cent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Richard A. Barrette
Service/Area Port Director
Providence, R.I.