The tariff classification of watch boxes from the Philippines

N271497 January 11, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.10.0000, 4819.50.4040 William A. Beames Timex Group USA555 Christian Road Middlebury, CT 06762 RE: The tariff classification of watch boxes from the Philippines Dear Mr. Beames: In your letter dated December 3, 2015, you requested a tariff classification ruling. Samples were provided, which will be returned to you. The merchandise at issue consists of two styles of retail packaging for watches. The first style, identified as the “Dick’s Expedition,” is a box constructed of clear plastic. Contained within the box is a plastic “c” clip upon which a watch will be mounted, as well as a paperboard sleeve bearing logos and graphics related to the style of watch being sold. The second style, identified as the “Macy’s JT Kit,” is a two-piece box constructed of rigid paperboard. Within the box is a paperboard sleeve and plastic “c” clip, upon which a watch will be mounted. Logos and graphics related to the style of watch being sold are printed on the exterior of the box. You indicate that the two styles of retail packaging will be imported into the United States without watches. Upon arrival into the United States, the watches will be put into the boxes for retail sale. Neither the “Dick’s Expedition” nor the “Macy’s JT Kit” containers are suitable for long-term use. The applicable subheading for the “Dick’s Expedition” container will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Boxes, cases, crates and similar articles. The rate of duty will be 3% ad valorem. The applicable subheading for the “Macy’s JT Kit” box will be 4819.50.4040, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division