The tariff classification of a watch box from China

N014302 August 16, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Mr. Robert Stein Mohawk Global Logistics 152 Air Cargo Road, Suite 303 Hancock International Airport North Syracuse, NY 13212 RE: The tariff classification of a watch box from China Dear Mr. Stein: In your letter dated July 12, 2007, on behalf of Mele Mfg. Co., LLC., you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The samples submitted were labeled “A” and “B.” There were not style numbers indicated in your letter. Sample “A” is a two piece paperboard box with a removable lid. It measures approximately 5.25” (W) x 3.75” (H) x 5.25” (D). The box lid is printed with the company logo on the outside of the box. Sample “B” is a lidded watch box of a kind normally sold at retail with a watch. It is made of a cardboard base that is wholly covered with a sheeting of plastic. The box measures approximately 3” (W) x 3” (H) x 5” (D) and is specially shaped and fitted to contain one watch. It is designed to provide storage, protection, and organization for the watch subsequent to its initial use. It is suitable for long-term use. The watch box is packed within the paperboard retail box, Sample “A” and is classified with the contents. In your ruling request, you proposed Sample “B,” the watch box, should be classified as 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles. However, the watch box is akin to the containers and cases that are more specifically provided for in 4202, HTSUS. For Sample “A,” the paperboard box, you proposed classification as 4819.50.4040 HTSUS. However, Sample “A” and Sample “B” are considered composite goods under the General Rules of Interpretation (GRI) 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS). Sample “B” provides the essential character to the composite, and as such, both items will be classified under the same HTSUS. The applicable subheading for the watch box will be 4202.92.9060, HTSUS, which provides for jewelry boxes and similar containers, with outer surface of plastic sheeting material, other. The duty rate will be 17.6% 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division