The tariff classification of jewelry portfolios and jewelry boxes from China

N227898 August 23, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060, 4202.99.9000 Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of jewelry portfolios and jewelry boxes from China Dear Ms. Kobs: In your letter dated July 25, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style number JB4217T1 is a jewelry portfolio constructed with an outer surface of 100% polyurethane (PU) plastic sheeting. It is similar to a jewelry roll and is designed to provide storage, protection, portability, and organization to jewelry and related accessories. The interior is textile-lined with four zippered compartments and numerous bands that hold rings and earrings in place. Each band secures at one end with a metal snap. The front exterior has a flap that secures with a metal snap closure. It measures approximately 10.5” (L) x 7” (W) x 0.50” (D) in the folded position. Style number JB4217T2 is a jewelry portfolio constructed with a base of fiberboard and textile materials. The outer surface of the article is 100% polyurethane (PU) glitter. It is similar to a jewelry roll and is designed to provide storage, protection, portability, and organization to jewelry and related accessories. The interior is textile-lined with four zippered compartments and numerous bands that hold rings and earrings in place. Each band secures at one end with a metal snap. The front exterior has a flap that secures with a metal snap closure. It measures approximately 10.5” (L) x 7” (W) x 0.50” (D) in the folded position. Style number JB4217T3 is a jewelry box with a removable drawstring pouch. You state in your letter that the jewelry box is constructed of a base of medium density fiberboard. The outer surface is covered with polyurethane (PU) glitter. The box is designed to provide storage, protection, portability, and organization to jewelry and related accessories. The interior is lined with textile material, contains several fitted sections to hold jewelry, and has a permanently affixed mirror. The jewelry box secures with a zipper closure along three sides and measures approximately 4” (W) x 4” (L) x 2” (H). Style number JB4217T4 is a jewelry box. You state in your letter that the box is constructed with a base of medium density fiberboard. The outer surface is covered with polyurethane (PU) glitter. The box is designed to provide storage, protection, portability, and organization to jewelry and related accessories. The interior is lined with a textile material, contains several fitted sections to hold jewelry, and has a permanently affixed mirror. It has a magnetic tab closure over its flip-top lid. The jewelry box measures approximately 8” (L) x 4.25” (W) x 2” (H). The applicable subheading for the JB4217T1 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for styles JB4217T2, JB4217T3, and JB4217T4 will be 4202.99.9000, HTSUS, which provides for other containers and cases, other, other, other. The rate of duty will be 20 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