The tariff classification of a jewelry box and a paperboard box from China

N044695 December 17, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060, 4819.50.4040 John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a jewelry box and a paperboard box from China Dear Mr. Mulvihill: In your letter dated November 12, 2008 on behalf of Impenco, Ltd., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style BN103 is a jewelry box constructed of paperboard and covered on the exterior with a plastic coated paper. The exterior surface constituent material of the paper consists of a film of plastics. The interior of the case has a flocked insert to hold the jewelry in place. The box is specially shaped and fitted and is of the kind normally given to the purchaser of jewelry at the point of sale. It is designed to provide storage, protection, and organization to the jewelry and is suitable for prolonged use. It measures approximately 3.25” (W) x 4” (H) x 2.75” (D). Style BR102 is two piece, rigid, non-corrugated, paperboard box that measures approximately 2 3/4” (h) x 2 1/4” (w) x 1 3/8” (d).  There are no dividers, compartments, fittings or the like inside the box.  The box is designed as a sliding top and bottom compartment with a two-tone, coated paper covering that is printed with a logo and the word “Expressions” on front of the box. The applicable subheading for style BN103 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for style BR102 will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other (than certain specified) Rigid boxes and cartons, of paper or paperboard. The rate of duty will be Free. 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