Ms. Francene Hinds
JAV International Inc.
500 Ocean Ave.
East Rockaway, NY 11518
RE: The tariff classification of musical trinket boxes from China
Dear Ms. Hinds:
In your letter, dated June 3, 2020, you requested a tariff classification ruling on behalf of your client, M.Z. Berger and Company. In the absence of a physical sample, photos and product descriptions were relied upon for review.
The products under consideration are two styles of wooden trinket boxes that have musical movements. The rectangular boxes each measure approximately 6" wide, 4" deep and 3.75" high. Both have hinged lids.
Item 1, MZB001 you describe as a musical jewelry box made of chipboard and wrapped with matte paper decorated with the Disney "Frozen" princesses. Inside is a single storage compartment and a plastic figurine on a raised platform that houses the musical movement. When wound, the figurine will rotate as the music plays.
Item 2, MZB002 you also describe as a musical jewelry box. It is made of medium density fiberboard (MDF) and covered with paper decorated with a "Baby Yoda" theme. The interior features a single storage compartment that is lined with flocked paper, and an acrylic mirror is mounted to the inside of the lid. A plastic figurine on a raised platform towards the back, which houses the musical movement, turns when the music plays.
Although you refer to them as jewelry boxes, they have no specially fitted compartments or holders for jewelry. The boxes can be considered utilitarian receptacles or holders for small household items of various kinds.
The musical trinket boxes are composite goods made up of materials classifiable under different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the musical trinket boxes is imparted by the chipboard and MDF frames, which are the main structural materials that allow the items to function in their intended capacity as storage boxes. Articles which incorporate a musical mechanism but which are essentially utilitarian or ornamental in function are not regarded as music boxes of Heading 9208, HTSUS.
Per Note 3 to Chapter 44, HTSUS, articles of chipboard and MDF are considered articles of wood classified in that chapter.
Therefore, the applicable subheading for the wooden trinket boxes with musical movements will be 4420.90.4500, HTSUS, which provides for 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: Not lined with textile fabrics. The rate of duty will be 4.3 percent 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4420.90.4500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the chapter 99 subheading, 9903.88.03, in addition to subheading 4420.90.45, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Charlene Miller at email@example.com.
Steven A. Mack
National Commodity Specialist Division