The tariff classification of jewelry boxes and a mirror from Hong Kong

N102052 May 7, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.6091, 4202.92.9060, 3924.90.5600 Donna Arloro Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of jewelry boxes and a mirror from Hong Kong Dear Ms. Arloro: In your letter dated April 19, 2010, you requested a tariff classification ruling. Your samples will be returned to you. Style 0570 is a jewelry box constructed with an outer surface of cotton textile material. It is designed to provide storage, protection, portability, and organization to jewelry and similar items. The interior of the lid has an elastic pocket and an attached drawstring pouch. The main compartment has an open area for necklaces and a fitted ring holder. The box has a wrap around zipper closure and measures approximately 2.5” (W) x 4” (L) x 2” (D). Style 0571 is a jewelry box constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It is designed to provide storage, protection, portability, and organization to jewelry and similar items. The interior of the lid has an open elastic pocket and a snap-on band that holds earrings or rings. The box has an open storage area and a removable drawstring pouch that snaps into the lining. The box has a wrap around zipper closure and measures approximately 3.5” (W) x 5.5” (L) x 2.5” (D). Style 0572 is a plastic mirror in a PVC sleeve. It measures approximately 3.25” (W) x 3.25” (L). The applicable subheading for style 0570 will be 4202.92.6091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other bags and containers, with outer surface of textile materials, of cotton, other. The duty rate will be 6.3 percent ad valorem. The applicable subheading for style 0571 will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting material, other. The duty rate will be 17.6% ad valorem. The applicable subheading for style 0572 will be 3924.90.5600, HTSUS, which provides for other household articles, of plastics, other, other. The rate of duty will be 3.4 percent 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