The tariff classification of a jewelry box from China

N085598 December 14, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a jewelry box from China Dear Mr. Maher: In your letter dated November 20, 2009, you requested a tariff classification ruling on behalf of La Rose Industries/Cra-Z-Art. Your sample will be returned. The item you refer to as the “3D Stick’n Sparkle Jewelry Box” is a jewelry box constructed of a paperboard base covered on the outer surface with paper that is laminated with a sheeting of plastic. The plastic sheeting is the outer surface constituent material. The jewelry box is imported with plastic beads that are used to decorate the exterior of the box. The box has a flip top lid that, when opened, reveals a storage compartment. Below this compartment are two separate pull-out drawers. The jewelry box is designed to provide storage, protection and organization of jewelry and similar goods. It measures approximately 8.25” (W) x 6.25” (L) x 4.5” (H). The applicable subheading for the jewelry box 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 general rate of duty is 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