CLA-2-42:OT:RR:NC:N4:441

Bev Prim
C J International, Inc.
71 Cavalier Blvd., Suite 307
Florence, KY 41042

RE: The tariff classification of a jewelry box from China

Dear Ms. Prim:

In your letter dated September 23, 2013, which was received in this office on October 17, 2013, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you.

Your sample is a jewelry box constructed with an outer surface of polyvinyl chloride plastic sheeting material. It is designed to provide storage, protection, and organization to earrings. The interior is textile-lined and has five molded plastic upright trays. Each tray has numerous holes for the storage of earrings. The box has one handle at the top, a flip top opening, and a latch closure. It measures approximately 7.5” (W) x 5.25” (H) x 5.5” (D).

The applicable subheading for the jewelry box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of plastic sheeting, other, other, other, other. The rate of duty 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,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division