The tariff classification of a jewelry holder

N234246 November 13, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Anna Kazanchyan Armenicus Life, Inc. 25 Allegra Court White Plains, NY 10603 RE: The tariff classification of a jewelry holder Dear Ms. Kazanchyan: In your letter dated October 5, 2012, you requested a tariff classification ruling. You submitted two samples of a product you call the Necklace Saver. The savers are made up from polyester or nylon fabric in two sizes, 1” x 34” and 3” x 42”. Each necklace saver is constructed from two lengths of fabric sewn together length-wise and individually hemmed, forming an open tube in the center. Twist ties are sewn into the hem of the shorter lengths at each end. The necklace savers will be used to prevent jewelry from tangling. The savers are used by inserting an unclasped necklace into the open-ended tube of the jewelry saver. Once jewelry has been inserted through the tube, both ends of the tube are closed by bending the twist ties. The two ends of the inserted jewelry are then clasped close. The ends of the jewelry holder are then tied together for additional security. The applicable subheading for the Necklace Saver will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. You ask if the packaging is subject to duty. Merchandise imported into the United States is appraised in accordance with Section 402 of the Tariff Act of 1930, as amended by the Trade Agreements Act of 1979 (TAA; 19 U.S.C. § 1401a). The preferred method of appraisement is transaction value, which is defined as the “price actually paid or payable for the merchandise when sold for exportation to the United States” plus certain statutory additions. 19 U.S.C. §1401a(b)(1) noted. The “price actually paid or payable” means the total payment (whether direct or indirect, and exclusive of any charges, costs, or expenses incurred for transportation, insurance, and related services incident to the international shipment of the merchandise from the country of exportation to the place of importation in the United States) made, or to be made, for imported merchandise by the buyer to, or for the benefit of, the seller.” 19 U.S.C. §1401a(b)(4)(A) noted. (For the purpose of this internal advice we have assumed that transaction value is the appropriate basis of appraisement.) Please note that it has long been determined that the price paid or payable includes packaging. Your samples will be returned to you. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division