The tariff classification of a jewelry box from China

N254107 June 24, 2014 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Aaron Cullen CVS Caremark One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a jewelry box from China Dear Mr. Cullen: In your letter dated May 30, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style 968140 is a three-piece jewelry box consisting of two stackable compartments and a removable lid. The box is constructed with an outer surface of polyurethane (PU) plastic sheeting material. It is designed to provide storage, protection, and organization to jewelry. The interior of all three pieces are textile-lined. The top compartment has four square sections and an additional section at the center that has eight fitted slots for rings and earrings. The bottom compartment is divided into two rectangular sections. The jewelry box measures approximately 10” (W) x 4” (H) x 6” (D). The applicable subheading for style 968140 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of plastic sheeting, other, other, other, other. The rate of duty 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 vikki.lazaro@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division