The tariff classification of a silver-plated box from China or Taiwan

NY C82959 January 15, 1998 CLA-2-79:RR:NC:MM:113 C82959 CATEGORY: Classification TARIFF NO.: 7907.00.1000 Mr. David A. Eisen Siegel, Mandell & Davidson One Astor Plaza 1515 Broadway, 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a silver-plated box from China or Taiwan Dear Mr. Eisen: In your letter dated December 31, 1997, on behalf of Avon Products, you requested a tariff classification ruling. The merchandise is a silver-plated jewelry box, made of zinc-alloy. It is a scalloped oval in shape, with four short legs and a hinged top. The item is designed to hold jewelry in the home. It measures about 6 inches in length by 2 3/4 inches in height. The interior is lined with a red fabric. The applicable subheading for the box will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table, or kitchen use. The rate of duty will be 3.1 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division