CLA-2-42:OT:RR:NC:N3:341
Cynthia Ulrich
Fossil Retrodome
10615 Sanden Drive
Dallas, TX 75238
RE: The tariff classification of watch boxes from China
Dear Ms. Ulrich:
In your letter dated January 6, 2009 you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Style “Michele” is a watch box constructed of a plastic base covered on the outer surface with paper that is coated with a sheeting of plastic. The outer surface of sheeting plastic is the constituent material. The box has a center compartment with a vinyl covered removable foam pillow. It has a hinged lid and is specially shaped and fitted to contain one watch. It is designed to provide storage, protection, and organization to the watch subsequent to its initial use. It is suitable for long-term use. The watch box is packed within a paperboard retail box and both are considered a composite good, with the watch box as the essential character. It measures approximately 4.5” (W) x 3.25” (H) x 4.5” (D).
In your letter, you suggest subheading 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. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The watch box has an outer surface of plastic sheeting material. Therefore, is more specifically classified under subheading 4202.92.9060, HTSUS.
Style “Adidas-Sample 1” is a glued, one piece construction, paperboard watch box which when assembled has an opening so that you can view the contents of the box. The paperboard watch box contains a clear, acetate sleeve that holds a foam insert with a paperboard cover designed to protect and display the contents of the box. The box top has a slit to accommodate the hang tag that extends from the acetate sleeve. A 228 page, paper instruction manual that measures approximately 2½” x 3½” is also inserted inside the bottom of the acetate sleeve. The “Adidas” website address, 3 bars/3 stripes logo and name “Adidas” along with the written word PERFORMANCE are printed on the front, back and sides of the box. The box measures approximately 4” x 3” x 2¾”.
Style “Adidas-Sample #2” is a two-piece folding paperboard watch box with a removable lid. The paperboard box contains a folded paperboard insert and a plastic core designed to display its contents. A 228 page instruction manual that measures approximately 2½” x 3½” is accessible from inside an easy pull out flap at the bottom opening of the watch box. The “Adidas” website address, 3 bars/3 stripes logo and name “Adidas” along with the written word PERFORMANCE are printed on the front, back and sides of the box. The box measures approximately 4” x 3” x 2¾”.
Style “Michael Kors-Sample 1” is a two-piece watch box with a removable lid and instruction manual. It is constructed with a plastic base and covered with a vinyl material. The box has a single flocked-lined compartment with a removable pillow. The watch box is specially shaped and fitted to contain one watch. It is designed to provide storage, protection, and organization for the watch subsequent to its initial use. It is suitable for long-term use. The watch box is packed within a paperboard retail box and both are considered a composite good with the watch box as the essential character. It measures approximately 4.5” (W) x 3” (H) x 2.75” (D).
The instruction manual for Sample 1 is a soft cover, staple-bound booklet that is printed with text and illustrations. It is designed to provide instructions to the user on the performance of the watch. Basic information is written in several languages on the date and time settings, warranty, and service locations for the watch. The company name is printed on the cover of the manual.
In your letter, for the “Michael Kors” watch box, you suggest subheading 3923.10.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The watch box is akin to the containers and cases that are more specifically provided for in chapter 4202, HTSUS.
Style “Michael Kors-Sample-2” is a two-piece watch box with a removable lid. It is constructed with a paperboard base and covered with a vinyl material. The box has a single flocked-lined compartment with a removable pillow. The watch box is specially shaped and fitted to contain one watch. It is designed to provide storage, protection, and organization for the watch subsequent to its initial use. It is suitable for long-term use. The watch box is packed within a paperboard retail box and both are considered a composite good with the watch box as the essential character. It measures approximately 3.25” (W) x 3.25’ (H) x 3.25” (D).
The applicable subheading for “Michele” watch box, “Michael Kors” watch boxes, Samples 1 and 2, will be 4202.92.9060, HTSUS, which provides for jewelry boxes and similar containers, with outer surface of plastic sheeting material, other. The duty rate will be 17.6% ad valorem.
The applicable heading for the one-piece “Adidas” watch box, Sample 1, will be 4819.20.0040, HTSUS which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: folding cartons, boxes and cases of non corrugated paper or paperboard: other. The rate of duty will be Free.
The applicable subheading for the two-piece “Adidas” watch box, Sample 2, (packaging described above) will be 4819.50.4060, HTSUS , which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers: other (than certain specified articles). The rate of duty will be Free.
The applicable heading for the instruction manual will be 4901.99.0093, HTSUS which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets…Other: Containing 49 or more pages each (excluding covers). The rate of duty will be Free.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division