CLA-2-42:RR:NC:WA:341 A89237

Mr. C.J. Erickson
Soller, Shayne & Horn
Attorneys At Law
46 Trinity Place
New York, NY 10006

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

Dear Mr. Erickson:

In your letter dated October 25, 1996, on behalf of Quality International Packaging, Ltd., you requested a tariff classification ruling for a jewelry box.

The sample submitted, identified as your reference number 1533QIP-0004, is a jewelry box manufactured of a metal shell which has been covered with a flocked material. The material is said to be in chief weight of cotton. The box measures approximately 2 1/2" x 2" x 1 3/4".

The applicable subheading for the jewelry box of cotton will be 4202.92.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases...; traveling bags..., jewelry boxes and similar containers, with outer surface of textile materials, other, of cotton, jewelry boxes, and similar containers of a kind normally sold at retail sale with their contents. The rate of duty will be 7 percent.

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 Kevin Gorman at 212-466-5893.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division