CLA-2-39:OT:RR:NC:SP:221

Ms. Jacqueline Jefferson
JAV International Incorporated
500 Ocean Avenue
East Rockaway, NY 11518

RE: The tariff classification of a watch box from China.

Dear Ms. Jefferson:

In your letter dated June 6, 2008, on behalf of MZ Berger, you requested a tariff classification ruling.

A sample was provided with your letter. The watch box (Item #017735EL) is a hinged lidded box composed of molded plastics. The box measures 4 3/8 inches by 3 ½ inches by 2 ½ inches. Textile fabric is glued to the base of the box. The body of the box, including the top and sides, is not covered with textile material. The box will be imported empty and is fitted to hold one watch.

The applicable subheading for the watch box will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles. 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 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division