The tariff classification of a watch box from China

N075439 October 9, 2009 CLA-2-42:OT:RR:NC:N4:442 CATEGORY: Classification TARIFF NO.: 4202.99.1000 Cynthia Ulrich Fossil Retrodome 10615 Sanden Drive Dallas, TX 75238 RE: The tariff classification of a watch box from China Dear Ms. Ulrich: In your letter dated September 2, 2009, you requested a tariff classification ruling. Your sample will be returned to you. Style MK2009 is a two piece watch box constructed of a molded plastic base that is wholly covered on the exterior surface with what you state is a non-coated paper material. The box has a center compartment with a removable textile-covered foam pillow. It is specially shaped and fitted to contain one watch. It is also designed to provide storage, protection, and organization to the watch subsequent to its initial use. The box is suitable for long-term use and packed within a paperboard retail box. It measures approximately 3.25” (W) x 3.25” (H) x 3.25” (D). The applicable subheading for style MK2009 will be 4202.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other, of materials (other than leather, composition leather, sheeting of plastic, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper. The rate of duty will be 3.4 percent. 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