The tariff classification of a novelty jewelry box from China.

NY F85757 April 20, 2000 CLA-2-42:RR:NC:TA:341 F85757 CATEGORY: Classification TARIFF NO.: 4202.92.9015 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a novelty jewelry box from China. Dear Ms. Wierbicki: In your letter dated April 6, 2000, on behalf of Avon Products, Inc., you requested a tariff classification ruling for a novelty jewelry box. The sample submitted, identified as “Box For S.S. Adjustable Freshwater Pearl Ring” – PP 206569, is a novelty jewelry box designed to contain one ring and is not of a kind normally sold at retail on its own merits. It is normally given to purchaser of jewelry on purchase of the jewelry. It is made up to resemble a snowman. However, it does not primarily function as a decoration used in celebration of a particular holiday. The jewelry box is constructed of a plastic shell covered on the exterior with flocking textile material. The box measures approximately 1 ¾” wide by 3” tall. Your sample is being returned as requested. The applicable subheading for item PP 206569 will be 4202.92.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases…; traveling bags…, jewelry boxes and similar containers, other, other, other, jewelry boxes of a kind normally sold at retail with their contents. The rate of duty will be 18.6 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division