CBP Ruling N259422

N259422 December 9, 2014 CLA-2-48:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Jacqueline Simpson JAV International A Division of ITC Group 500 Ocean Avenue East Rockaway, NY 11518 Dear Ms. Simpson: In your letter dated November 12, 2014 you requested a tariff classification ruling. A sample was provided for our review and will be returned to you, as requested. Style number DSF462 is described as “Minnie Classic MDF LED Light up Jewelry Box”. The item is a circular shaped jewelry box measuring approximately 3 ½ inches high and 5 ¼ in diameter. The jewelry box is constructed of rigid paperboard overlaid with decorative paper which bears an image of Disney’s Minnie Mouse on the lid. The box has a hinged lid with a permanently attached plastic mirror on the inside of the lid, which is surrounded with eight small LED lights. The LED lights are activated by opening the lid. The box closes by means of a metal hasp. The applicable subheading for the Jewelry Box will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. The rate of duty will be free. 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 Laurel Duvall at Laurel.Duvall@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division