CLA-2-42:OT:RR:NC:N4:441
Richard Bennet
Seiko Watch of America LLC
2 Park Way-Suite 2A
Upper Saddle River, NJ 07458
RE: The tariff classification of five watch boxes from Japan and China
Dear Mr. Bennet:
In your letter dated April 30, 2025, you requested a tariff classification ruling. You have submitted samples,
which will be returned under separate cover.
Items A, B, C, D, and E are watch boxes. Each box is of the kind normally given to the consumer at the point
of purchase and designed to provide storage, protection, and organization to one watch subsequent to its
initial use. They are internally fitted for one watch by means of a display cushion or textile cylinder, are of a
durable construction, and are suitable for repetitive use. The watch boxes are presented with various
combinations of packaging boxes and microfiber cloths. In each instance, the packaging and cloths will be
classified together with the watch boxes.
In your request, you indicated that the country of origin for Box A is Japan. The country of origin for Box B,
C, D, and E are China.
Item A is constructed with an outer surface of plastic sheeting. It measures approximately 6.3” (L) x 7.2” (W)
x 5.2” (H).
Item B is constructed with an outer surface of plastic sheeting. It measures approximately 3.9” (L) x 5” (W) x
3.5” (H).
Item C is constructed with an outer surface of plastic sheeting. It measures approximately 5.7” (L) x 4.7” (W)
x 3.8” (H).
Item D of constructed of paperboard. It measures approximately 3.62” (L) x 3.88” (W) x 3” (H).
Item E is constructed of paperboard. It measures approximately 6” (L) by 4.5” (W) by 3” (H).
The applicable subheading for items A, B, and C will be 4202.92.9700, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of
plastic or of textile material, other, other, other, and other. The general rate of duty will be 17.6 percent ad
valorem.
The applicable subheading for items D and E will be 4202.99.9000, HTSUS, which provides for other
containers and cases, other, other, other. ?The general rate of duty will be 20 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 4202.92.9700 and 4202.99.9000, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheadings
4202.92.9700 and 4202.99.9000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling?s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division