The tariff classification of a watch box from China

N164298 June 2, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 John Mulvihill UPS Supply Chain Solutions One UPS WayChamplain, NY 12919 RE: The tariff classification of a watch box from China Dear Mr. Mulvihill: In your letter dated May 3, 2011, on behalf of Impenco Ltd., you requested a tariff classification ruling. Your sample will be returned to you. Item 33-122 is a watch box constructed of a paperboard base that is wholly covered on the outer surface with, what you state is, an uncoated paper material. The watch box is of the kind normally given to the consumer at the point of purchase. The box has a center compartment fitted with a removable textile-covered foam pillow. The box is designed to provide storage, protection, and organization to the watch subsequent to its initial use. It is suitable for long-term use and measures approximately 3.25" (W) x 2.5" (H) x 3.25" (D). You propose classification in 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard. However, the watch box is akin to the containers and cases that are more specifically provided for in 4202, HTSUS. The applicable subheading for the watch box will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, 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