The tariff classification of a jewelry box from China

N053665 March 10, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 John A. Carrier 601 Cooks Hill Road Mount Juliet, TN 37122 RE: The tariff classification of a jewelry box from China Dear Mr. Carrier: In your letter dated February 27, 2009, you requested a tariff classification ruling on behalf of your client, Interpro, Ltd., of Kowloon Bay, Hong Kong. The submitted sample is a jewelry box that is in the shape of a couch. It is constructed of velvet textile fabric over paperboard stiffener. You state that it may also be of cotton, silk, or polyester fabric. The jewelry box measures approximately 10½”L x 5”D x 7½”H. The box features a hinged lid with a mirror attached to its interior side and four wooden or metal legs. The applicable subheading for the couch-shaped jewelry box of textile fabric over paperboard will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The duty rate will be 7% 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/. The sample will be returned as requested. In order for us to give a classification ruling on the jewelry boxes in the shape of a settee and a high heel shoe you should send samples of both items. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. 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