CLA-2-44:OT:RR:NC:2:230
Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a wooden jewelry box from China
Dear Ms. Kobs:
In your letter dated July 20, 2012 you requested a tariff classification ruling.
The ruling was requested on a jewelry box with lid, identified as style # JB42171. A representative sample was submitted for our examination and will be returned to you, as requested.
The jewelry box is a cylinder-shaped storage container with four stacked, medium density fiberboard (mdf), round compartments, each 4 ½” in diameter. A metal rod joins the compartments and lid, and functions as a pivot. The jewelry box measures approximately 7” high x 4 ¼” in diameter. The outer surface is coated with a black polyurethane (PU) plastic material. Each of the top three compartments and the lid swivels outward in different positions to help reveal the contents of the jewelry box. The containers are lined with a woven textile fabric.
The applicable subheading for the wooden jewelry box will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, of wood; 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,
Thomas J. Russo
Director
National Commodity Specialist Division