The tariff classification of a watch box from China

N253024 May 29, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Moncy Nabors Fossil Partners LP 10615 Sanden Dallas, TX 75238 RE: The tariff classification of a watch box from China Dear Ms. Nabors: In your letter dated April 29, 2014, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Style V193-EMP is a hinged watch box constructed with a base of molded plastic. The outer surface is mainly covered with plastic sheeting. Four of six sides of the box are completely covered in the plastic sheeting, including the front panels. 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 3.25” (W) x 4” (D) x 3.25” (H). In your ruling request you suggested the watch box be classified in Heading 3923, Harmonized Tariff Schedule of the United States (HTSUS). Articles of Heading 4202, HTSUS, are excluded from Chapter 39 by legal note 2(m) of Chapter 39. The article is provided for in Heading 4202. As such, it cannot be classified in any of the subheadings of Chapter 39. The applicable subheading for the watch box will be 4202.92.9060, 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 vikkilazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division