The tariff classification of a jewelry box from China

N117215 August 31, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.1000 Cynthia Ulrich Fossil Retrodome 10615 Sanden Drive Dallas, TX 75238 RE: The tariff classification of a jewelry box from China Dear Ms. Ulrich: In your letter dated July 22, 2010, you requested a tariff classification ruling. Your sample will be returned to you. Style PKGDK1003 consists of a jewelry box and a textile pouch. The jewelry box and pouch are considered a set for tariff purposes, General Rule of Interpretation 3(b) noted. The essential character of the set is imparted by the jewelry box. The box is constructed of a plastic base covered on the outer surface with paper which lacks a coating of plastic sheeting material. The outer surface constituent material is the paper. The box is of the kind normally given to the purchaser at the point of purchase. It is designed to provide storage, protection, portability and organization jewelry subsequent to its initial use. The jewelry box is of a durable construction and suitable for repetitive use. It measures approximately 2.25” (W) x 2.25” (H) x 2.25” (D). The applicable subheading for the jewelry box 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, of plastics. 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