The tariff classification of a jewelry box from China

N059140 May 27, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a jewelry box from China Dear Ms. Ramsey: In your letter dated April 24, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style 66890/66900 is a five-sided jewelry case and constructed with an outer surface of polyurethane (PU) plastic sheeting. The interior of the case is specially shaped and fitted with three small compartments and a fitted ring section. It is designed to provide storage, protection, and organization to the jewelry. The case has a flip lid with a mirror on the underside. It measures approximately 6” (W) x 2.25” (H) x 6” (D). The applicable subheading for style 66890/66900 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (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