CLA-2-:42:S:N:N3G:341 868904

Mrs. Sue E. Quadrino
W. A. Phelps & Co., Inc.
One World Trade Center
Suite 2109
New York, N. Y. 10048

RE: The tariff classification of leather jewelry boxes made in Hong Kong and imported from China.

Dear Mrs. Quadrino:

In your letter of November 20, 1991, on behalf of London Leather, Smithtown, N. Y., you requested a tariff classification ruling on leather jewelry boxes. You have submitted a sample and a photograph of Style #2044 and photographs of Style #s 2001, 2020, and 2042. All of the samples are jewelry boxes with outer surfaces of leather. The interior of the boxes are specially shaped and fitted to contain jewelry.

The applicable subheading for the leather jewelry boxes will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases...jewelry boxes...and similar containers, other, with outer surface of leather, other. The rate of duty will be 6.8% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport