The tariff classification of watch boxes from China

N236793 January 23, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060, 4202.99.9000 John Wells Sequel International 145 Woodward Avenue Norwalk, CT 06854 RE: The tariff classification of watch boxes from China Dear Mr. Wells: In your letter dated December 19, 2012, you requested a tariff classification ruling. Your samples will be returned to you. Style 997685 is a two-piece watch box constructed with a paperboard base that is covered on the outermost surface with paper. The paper is the outer surface constituent material. The box is of the kind normally given to a consumer at the point of purchase. The interior has a center compartment fitted with a removable flocked-covered cuff shaped for the watch. The box is designed to provide storage, protection, and organization to a watch subsequent to its initial use. It is suitable for long-term use and measures approximately 3.75” (W) x 3.75” D) x 2.5” (H). Style 998194 is a two-piece watch box constructed with a paperboard base that is covered on the outermost surface with paper that has a coating of plastic sheeting. The plastic sheeting is the outer surface constituent material. The box is of the kind normally given to a consumer at the point of purchase. The interior has a center compartment fitted with a removable flocked-covered cuff shaped for the watch. The box is designed to provide storage, protection, and organization to a watch subsequent to its initial use. It is suitable for long-term use and measures approximately 3.75” (W) x 3.75” D) x 2.5” (H). Style 998623 is a hinged watch box constructed of a molded plastic base that is covered on the outermost surface with a sheeting of plastic. The plastic sheeting is the outer surface constituent material. The box has a center compartment with a removable foam pillow. It is designed to provide storage, protection, and organization to a watch subsequent to its initial use. It is suitable for long-term use and measures approximately 4” (W) x 4” (D) x 3” (H). The applicable subheading for style 997685 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other. The rate of duty will be 20% ad valorem. The applicable subheading for style 998194 and 998623 will be 4202.92.9060, HTSUS, which provides for jewelry boxes and similar containers, with outer surface of plastic sheeting material or of textile materials, other, other, other, 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