The tariff classification of jewelry boxes from China

N261731 March 13, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000, 4202.92.9060 Brian Kavanaugh Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of jewelry boxes from China Dear Mr. Kavanaugh: In your letter dated February 10, 2015, you requested a tariff classification ruling on behalf of Noble Gift Packaging. You have submitted five samples, which we are returning to you. Style ARRP-OR is a jewelry box constructed of a paperboard base that is covered on the outer surface with paper. The outer surface constituent material is the paper. The box is of the kind normally given to the purchaser at the point of purchase. It is designed to provide storage, protection, and organization to a necklace subsequent to its initial use. The jewelry box is of a durable construction and suitable for repetitive use. It measures approximately 3.5" (W) x 1" (H) x 2" (D). Style ARPR-PU is a jewelry box constructed of a paperboard base that is covered on the outer surface with paper. The outer surface constituent material is the paper. The box is of the kind normally given to the purchaser at the point of purchase. It is designed to provide storage, protection, and organization to a necklace subsequent to its initial use. The jewelry box is of a durable construction and suitable for repetitive use. It measures approximately 6.5" (W) x 1.25" (H) x 6.25" (D). Style ARBR-C is a jewelry box constructed of a paperboard base that is covered on the outer surface with paper. The outer surface constituent material is the paper. The box is of the kind normally given to the purchaser at the point of purchase. It is designed to provide storage, protection, and organization to a bracelet subsequent to its initial use. The jewelry box is of a durable construction and suitable for repetitive use. It measures approximately 9.75" (W) x 1" (H) x 2.5" (D). Style BESR is a jewelry box constructed of a paperboard base that is covered on the outer surface with plastic sheeting material. The outer surface constituent material is the plastic sheeting. The box is of the kind normally given to the purchaser at the point of purchase. It is designed to provide storage, protection, and organization to a ring subsequent to its initial use. The box features a removable lid. The jewelry box is of a durable construction and suitable for repetitive use. It measures approximately 1.75" (W) x 2" (H) x 1.75" (D). In your letter, you have suggested classification within subheading 4819, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain cartons, boxes and cases of corrugated paper or paperboard. However, the jewelry boxes are of a kind specifically provided for in HTSUS 4202. Such goods are excluded from heading 4819 by virtue of Note 2(h) of Chapter 48, HTSUS. You have also suggested classification within subheading 3923, HTSUS and 3926, HTSUS. Articles of Heading 4202, HTSUS, are excluded from Chapter 39 by legal note 2(m) of Chapter 39. As stated above the articles are specifically provided for in Heading 4202. As such, they cannot be classified in any of the subheadings of Chapter 39. The applicable subheading for styles ARRP-OR, ARPR-PU, and ARBR-C will be 4202.99.9000, HTSUS, which provides, in part, for other cases and containers, other, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for style BESR will be 4202.92.9060, 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 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on style HHLR2-G. Your request for a classification ruling should include the fiber content of all textile materials (for example 60% cotton, 40% polyester, etc.). Please note, flocked textile is not a fiber. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you, including the sample. 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