The tariff classification of musical jewelry boxes from China

N132576 December 14, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Ruby Chan Williams-Sonoma, Inc. 151 Union Street San Francisco, CA 94111 RE: The tariff classification of musical jewelry boxes from China Dear Ms. Chan: In your letter dated November 5, 2010, you requested a tariff classification ruling. Your samples will be returned to you. Style 3303971 is a rectangular-shaped jewelry box constructed of cardboard that is covered on the outer surface with non-coated printed paper. It is designed to provide storage, protection, portability and organization to jewelry. The box has a flip-top lid with a permanently attached mirror on the underside. It has an external metal twist mechanism that when turned plays music and activates a ballerina figure to rotate. The box consists of a main open compartment and a removable tray. It secures with a metal latch and measures approximately 8” (W) x 4” (H) x 4” (D). Style 3303963 is a square-shaped jewelry box constructed of cardboard that is covered on the outer surface with non-coated printed paper. It is designed to provide storage, protection, portability and organization to jewelry. The box has a flip-top lid with a permanently attached heart-shaped mirror on the underside. It has an external metal twist mechanism that when turned plays music and activates a ballerina figure to rotate. The box consists of a main open compartment and a pull out drawer beneath it. It secures with a metal latch and measures approximately 5” (W) x 4” (H) x 5” (D). The applicable subheading for the jewelry boxes will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in part, for other containers and cases, other, other. The rate of duty will be 20% 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