The tariff classification of a jewelry box from China

N171775 July 19, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Marjorie F. Brown E. Gluck Corporation 29-10 Thomson Avenue Long Island City, NY 11101 RE: The tariff classification of a jewelry box from China Dear Ms. Brown: In your letter dated June 16, 2011, you requested a tariff classification ruling. Your sample will be returned to you. Style P-B-ARM-03TT is a jewelry box constructed with a paperboard base and an outer surface of paper. The box is of the kind normally given to the consumer at the point of purchase. The interior has a center compartment fitted with a removable textile-covered foam pillow. The box is designed to provide storage, protection, and organization to the jewelry subsequent to its initial use. It is suitable for long-term use and measures approximately 3.25” (W) x 3.25” (D) x 2.5” (H). The applicable subheading for the jewelry box 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