CLA-2-44:OT:RR:NC:2:230
Mr. Robert D. Whelan
Alpha International
145th Ave. & Hook Creek Blvd
Building A-3B
Valley Stream, NY 11581
RE: The tariff classification of leather watch cases and a wooden box from China
Dear Mr. Whelan:
In your letter dated September 19, 2013, you requested a tariff classification ruling on behalf of your client, Breitling USA. The ruling was requested on a leather watch case and a leather watch case coupled with a wooden box. Samples were submitted for our review and will be returned to you.
You have submitted two samples of watch cases that are constructed with an outer surface of leather. The cases are of the kind normally given to a consumer at the point of purchase. The interior of each has a center compartment fitted with a removable textile-covered cuff shaped for one watch. The cases are designed to provide storage, protection, and organization to one watch subsequent to its initial use. The cases are suitable for long-term use and measure approximately 3.5” (W) x 4.5” (D) x 3” (H).
One of the leather watch cases is coupled with a wooden box of high quality construction. The box measures 6” (L) x 7 3/16” (W) x 4 3/8” (H) and is suitable for long term, repetitive use. It is constructed of medium density fiberboard that has been overlaid with a burlwood veneer and finished with lacquer. The box has a single, rectangular interior compartment that is lined with a synthetic microfiber textile, and is fitted with a chrome-plated steel hinge and latch. Though imported with one of the above noted watch cases, the two items do not meet the definition of a set for retail sale.
The applicable subheading for the watch cases will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of leather, of composition leather, or of patent leather. The rate of duty will be 4.5% ad valorem.
The applicable subheading for the wood box will be 4420.90.6500, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other (than cigar or cigarette boxes): Lined with textile fabrics. 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division