CLA-2-42:OT:RR:NC:N3:341
Barbara Kent
TUPS Supply Chain Solutions
660 Fritz Drive
Coppell, TX 75019
RE: The tariff classification of jewelry boxes from China
Dear Ms. Kent:
In your letter dated November 21, 2008 on behalf of Gem Pak, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The samples of jewelry boxes were submitted. The ring box, style T1R101 and pendant boxes, styles T2P201 and T6P201, have hinged lids and are constructed of a molded plastic covered on the exterior with a plastic coated paper. The exterior surface constituent material of the boxes consists of a film of plastics. They are of the kind normally given to the purchaser of a ring or pendant at the point of purchase. The jewelry boxes are specially shaped and fitted to contain one ring or pendant. Each jewelry box is designed to provide storage, protection, and organization for the ring or pendant subsequent to their initial use, and is suitable for long-term use. The ring box and pendant boxes are packed within an outer paperboard box. The retail-packing box is classified with the jewelry box. Style T1R101 measures approximately 1.75” (W) x 1.75” (H) x 1.5” (D), style T1R201 measures approximately 2.5” (W) x 2.5” (H) x 1.5” (D), and T6P201 measures approximately 3.5” (W) x 3.5” (H) x 1.5” (D).
You have suggested that the jewelry boxes should be classified within tariff number 4202.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other, of plastics wholly or mainly covered with paper are classified. The instant boxes have an exterior surface constituent material that is a film of plastics and are more specifically provided within the subheading that provides for containers and cases that has an outer surface of sheeting of plastic.
The applicable subheading for styles T1R101, T2P201 and T6P201 will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting material. The rate of duty will be 17.6%.
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