The tariff classification of a Jewelry Box from China

N223698 July 9, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.1000 Sandra Kobs Kohl’s Corporate Offices N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a Jewelry Box from China Dear Ms. Kobs: In your letter dated June 27, 2012 you requested a tariff classification ruling. Your sample is being returned to you. Style JB42121 is a heart-shaped jewelry box constructed with a base of molded plastic. The majority of the box is covered on the outer surface with a material you state in your letter is paper. The box features a hinged top lid, a musical component, one drawer, and a compartmentalized interior fitted for rings and earrings. The box measures approximately 7" (W) x 3" (H) x 6" (D). The applicable subheading for style JB42121 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