The tariff classification of a jewelry box from China

N094589 March 10, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Francene Hinds JAV International Inc. 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of a jewelry box from China Dear Ms. Hinds: In your letter dated February 15, 2010, you requested a tariff classification ruling on behalf of your client, M.Z. Berger & Co. The sample will be returned to you. The sample that has been submitted is referred to as the “Princess & The Frog Jewelry Box.” It is constructed of a paperboard base covered on the outer surface with paper that is laminated with plastic sheeting. The plastic sheeting is the outer surface constituent material. The box has a flip top lid without a mirror and an interior that is divided into sections for rings and other jewelry. The box also has a single section pull-out drawer. The box is designed to provide storage, protection, and organization to jewelry. In your letter, you provided a photo of the same jewelry box except that it has a mirror permanently attached to the inside of the lid. Assuming the only difference is the addition of an interior mirror, the classification will be the same. The jewelry box measures approximately 4” (W) x 3.25” (D) x 2.5” (H). The applicable subheading for jewelry box with and without the interior mirror 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