The tariff classification of a jewelry box of plastic sheeting and a paper box from China.

NY J87894 August 13, 2003 CLA-2-42:RR:NC:TA:341 J87894 CATEGORY: Classification TARIFF NO.: 4202.92.9060; 4819.50.4040 Mr. Rodney Ralston UPS Supply Chain Solutions One Trans-Border Drive Champlain, NY 12919 RE: The tariff classification of a jewelry box of plastic sheeting and a paper box from China. Dear Mr. Ralston: In your letter dated August 6, 2003, on behalf of Impenco of Montreal Canada, you requested a tariff classification ruling. You have submitted two samples with your request identified as styles A09M280 and C33. Style A09M280 is an unfinished jewelry box manufactured with an exterior surface of plastic sheeting. The box features a hinged lid and a clear plastic top for viewing or displaying jewelry. It measures approximately 3 ¾” x 3 ½” x 1 ½”. Style C33 “silver box” is a two piece box measuring approximately 3 ½” x 3 ½” x 2 ½”. It is constructed of paperboard covered on the exterior with silver foil paper. The top of the box has a clear plastic top for viewing the contents. You have indicated that both of the above styles will be imported in various sizes but with construction identical to the samples submitted. Your samples are being returned as requested. The applicable subheading for style A09M280, the jewelry box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases… traveling bags… jewelry boxes and similar containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.8 percent ad valorem. The applicable subheading for style C33, the paper box, will be 4819.50.4040, HTS, which provides for cartons, boxes, cases… of paper or paperboard… rigid boxes and cartons. The rate of duty will be 0.5 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division