The tariff classification of a paperboard watch box and a tin watch box from China

N065955 July 23, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060, 7310.29.0050; 4901.99.0093 Cynthia Ulrich Fossil Partners 10615 Sanden Drive Dallas, TX 75238 RE: The tariff classification of a paperboard watch box and a tin watch box from China Dear Ms. Ulrich : In your letter dated June 18, 2009, you requested a tariff classification ruling. Your samples will be returned to you. The sample referred to as the “Adidas Paper box” is a watch box with a removable lid that has a clear plastic window. It is constructed of a paperboard base covered on the outer surface with a sheeting of plastic material. The plastic sheeting is the outer surface constituent material. The watch box is designed to provide storage, protection, and organization for two watches subsequent to their initial use. This watch box is of a kind normally given to the purchaser of a watch at the point of purchase and is suitable for long-term use. The center of the box has a cut-out foam insert with two removable foam pillows. It measures approximately 4” (W) x 5.5” (L) x 3” (H). The sample referred to as the “Zodiac Tin box” is a watch box with a removable lid and is constructed of tin metal. This watch box is of a kind normally given to the purchaser of a watch at the point of purchase. The interior of the box has a fitted foam insert with a removable foam pillow. The watch box is packed within a paperboard retail box which is classified with the contents. It measures approximately 3.25” (W) x 4.5” (H) x 3.25” (D). In your letter, you suggest classification under tariff 7326.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, tinplate. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The watch box is more specifically classified under subheading 7310.29.0050, HTSUS. Both watch boxes come with an instruction manual which are soft covered, glued booklets. They include the watch manufacturer’s information printed in several languages with text and illustrations on the operation and performance, customer care, product service centers and a certificate of warranty. The applicable subheading for the “Adidas” 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. The applicable subheading for the “Zodiac” watch box will be 7310.29.0050, HTSUS, which provides for tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters… of a capacity of less than 50 liters: other, other." The duty rate will be Free. The applicable heading for the instruction manuals will be 4901.99.0093, HTSUS, which provides for other (than certain enumerated) printed books, containing 49 or more pages each (excluding covers). 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