The tariff classification of a plastic jewelry box from China.

NY H83436 August 3, 2001 CLA-2-39:RR:NC:SP:222 H83436 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic jewelry box from China. Dear Ms. Dion: In your letter dated July 6, 2001, you requested a tariff classification ruling. The submitted sample is identified as item number 146298. It is a wind up musical carousel jewelry box made entirely of plastic. It is designed with four carousel horses, when you turn the knob on the top of the carousel, the horses go around and the carousel plays year round music. The base of the carousel has compartments for children to store jewelry or small items. In our opinion, the compartment storage drawers impart the essential character to this article. The sample is returned as you requested. The applicable subheading for the plastic musical carousel jewelry box, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household…of plastics: Other: Other. The rate of duty will be 3.4 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division