The tariff classification of trinket boxes

NY M87731 November 1, 2006 CLA-2-63:RR:NC:N3:351 M87731 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 4823.90.6600, 3926.90.3500 Lea Ford John S. O’Connor, Inc. 799 Cromwell Park Drive Suites A-G Glen Burnie, MD 21061 RE: The tariff classification of trinket boxes Dear Ms. Ford: In your letter dated Oct. 17, 2006, you requested a tariff classification ruling on behalf of your client The Lindy Bowman Co., Inc., of Elkridge, Maryland. You submitted assortments of trinket boxes. No country of origin was specified. One assortment, Sequin Ornament Shapes with Strings, contains six trinket boxes, each approximately 4” x 3” and 1½” deep. (We received two different samples of this assortment.) The boxes are made of paperboard and covered on all inner and outer surfaces with woven textile fabric. The fitted lids are covered with plastic sequins and beads that create recognized Christmas designs such as Santa, a decorated tree, and a gift stocking, but the boxes are functional trinket boxes suitable for holding a variety of small items. A decorative string loop is attached to the top for hanging. The applicable subheading for the trinket boxes of paperboard covered with textile fabric with sequin-covered lids will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The second assortment of trinket boxes is called Paper Ornaments with String. These three boxes are made of paperboard and are covered on the outer surface with a metalized plastic film and are in the shapes of a Christmas tree, a star, and a tree ornament. They are approximately the same size as the previous boxes. They have a string attached for hanging. These boxes are also sturdy trinket boxes suitable for holding a variety of small items. The applicable subheading for the paperboard boxes covered with plastic film will be 4823.90.6600, HTSUS, which provides for other articles of coated paper or paperboard. The rate of duty will be free. Pursuant to Title 19 United States Code, Section 3005, The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that the paper trinket boxes will be classified in subheading 4823.90.6700 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. The third assortment is called Round Ball Sequin Ornaments with String. Each is 3” in diameter and is covered with textile fabric that is completely covered with plastic sequins. The ball opens in the center to reveal a textile-covered interior; a small loop of cord hooked over a bead holds it closed. Each has a string attached for hanging. These boxes, like the others, are also sturdy trinket boxes suitable for holding a variety of small items. The applicable subheading for Round Ball Sequin Ornaments will be 3926.90.3500, HTSUS, which provides for other articles of plastics…beads, bugles, and spangles…articles thereof, not elsewhere specified or included, other. The rate of duty will be 2.8% ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division