The tariff classification of a jewelry box from China

N222975 July 12, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.1000 Ron Kerr Gunther Mele 30 Craig Street Brantford, Ontario, Canada N3R 7J1 RE: The tariff classification of a jewelry box from China Dear Mr. Kerr: In your letter dated June 22, 2012, you requested a tariff classification ruling. Your sample will be returned to you. You have submitted a sample of a jewelry box without a style number. 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 to a pair of earrings subsequent to their initial use. The jewelry box is of a durable construction and suitable for repetitive use. It measures approximately 2.25" (W) x 2" (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, Thomas J. Russo Director National Commodity Specialist Division