The tariff classification of a watch box from China

N224424 July 27, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Liwei Chen J & B Customhouse Broker, Inc. 8933 South La Cienega Boulevard Inglewood, CA 90301 RE: The tariff classification of a watch box from China Dear Mr. Chen: In your letter dated June 27, 2012, you requested a tariff classification ruling on behalf of your client, Haim Lousky. Your sample will be returned to you. Style 337 is a watch box constructed of a plastic base covered on the exterior surface with polyurethane plastic sheeting. It is the kind normally given to the consumer of a watch at the point of purchase. The box is designed to provide storage, protection, and organization to the watch subsequent to its initial use. It has a hinged lid and is specially shaped and fitted to contain one watch. The interior of the box is textile lined and has a removable pillow which is intended to hold and display the watch. It is suitable for long-term use and measures approximately 4.5” (W) x 4.5” (L) x 3.5” (H). The applicable subheading for the watch box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes and similar containers, with outer surface of plastic sheeting material, other. The duty rate will be 17.6% 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