The tariff classification of jewelry boxes from China

N188935 November 10, 2011 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.1000 Ron Kerr Gunther Mele Limited 30 Craig Street Brantford, Ontario N3R 7J1 Canada RE: The tariff classification of jewelry boxes from China Dear Mr. Kerr: In your letter dated October 5, 2011, you requested a tariff classification ruling. Your samples will be returned to you. Five styles of jewelry boxes have been submitted: 1-Elegant Wove Black, 2-Refined Grid White, 3-Shining Star Charcoal, 4-Charming Pearl Black/Silver and 5-Base Fancy Lotus Cream. Each box is constructed of a plastic base covered on the exterior surface with paper of different textures. You state in your letter that the exterior of each ring box is not coated with plastic sheeting. All the boxes are of the kind normally given to the purchaser of a ring at the point of purchase. They each have a hinged lid and are specially shaped and fitted to contain one ring. The interior of each has a flocked insert to hold the ring in place. The boxes are designed to provide storage, protection, and organization to a ring subsequent to its initial use. They are suitable for long-term use and measure approximately 1.75” (W) x 1.25” (D) x 2” (H). The applicable subheading for the five jewelry boxes 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