CLA-2-42:OT:RR:NC:N4:441
Cynthia Ulrich
Fossil Retrodome
10615 Sanden Drive
Dallas, TX 75238
RE: The tariff classification of a jewelry box from China
Dear Ms. Ulrich:
In your letter dated July 28, 2009, you requested a tariff classification ruling. Your sample will be returned to you.
Style ML9011222 is a jewelry box constructed of medium density fiberboard (MDF) and covered on the outer surface with leather. The interior of the box is lined with a canvas textile material. The jewelry box has a flip-top hinged lid with a clear plastic window. It consists of a central compartment with ten individual sections that each have padded inserts to hold one watch. The bottom portion of the box is fitted with a pull-out drawer that is divided into two sections. The jewelry box measures approximately 10.5” (W) x 5” (H) x 8.5” (D).
In your letter, you suggest the jewelry box should be classified under 4420.90.6500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, of wood; lined with textile fabrics. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Although both headings could include the box at issue, the GRI's and notes exclude your proposed heading from consideration. Legal Note 1(e) to Chapter 44 excludes articles of heading 4202, HTSUS from being classified therein. Unless excluded from classification within Heading 4202, jewelry boxes must be classified therein. Jewelry boxes constructed with an outer surface of leather are classifiable within Heading 4202.
The applicable subheading for style ML9011222 will be 4202.91.0090, HTSUS, which provides for other containers and cases, with outer surface of leather, other. The rate of duty will be 4.5% 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division