CLA-2-42:OT:RR:NC:N4:441
Joyce M. Duquette
Fossil Retrodome
10615 Sanden Drive
Dallas, TX 75238
RE: The tariff classification of a jewelry presentation box from China
Dear Ms. Duquette:
In your letter dated November 30, 2010, you requested a tariff classification ruling. Your sample will be returned to you.
The sample was submitted without a style number. The item is a two-piece watch box constructed of a paperboard base and covered on the outer surface with paper that is laminated with a plastic sheeting material. The plastic sheeting material is the outer surface constituent material of the box. The watch box is of the kind normally given to the consumer at the point of purchase. The box has a center insert to hold the watch. It is designed to provide storage, protection, and organization to a watch subsequent to its initial use. It is suitable for long-term use and measures approximately 3” (W) x 4” (L) x 2.75” (D).
The applicable subheading for the watch box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes and similar containers, with outer surface of plastic sheeting material, other. The duty rate will be 17.6% 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