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NY 815386

October 23, 1995

CLA-2-42:R:N5:341 815386


TARIFF NO.: 4202.99.9000; 4420.90.6500

Mr. Arvind K. Suri
J.F. Moran Co., Inc.
475 Douglas Pike
Smithfield, RI 02917

RE: The tariff classification of paper covered jewelry boxes and a wood jewelry box from China.

Dear Mr. Suri:

In your letter dated September 26, 1995, on behalf of Linden Division of Colibri Corp., you requested a tariff classification ruling for paper covered jewelry boxes and a wood jewelry box.

You have submitted four samples and a catalog with your request. They are as follows:

Styles PJB-004004, PJB-004003 and DJB-1002F, are "Pocahontas" and/or "Minnie Mouse" musical jewelry boxes composed of a fiberboard base covered with a paper exterior. The interiors are specially shaped and fitted with ring sections and open storage sections. Styles PJB-004004 and 004003 has whipped stitching around the exterior top surface and interior metal twist mechanisms which when turned activates music. Style DJB-1002F, the "Minnie Mouse" box has a rear exterior metal twist mechanism and above the interior storage section is a small plastic figure of "Minnie Mouse" with musical movements.

Style PJB-004002 is a "Pocahontas" musical jewelry box composed of a wood base and lacquered on the outside. The interior has a textile lining.

The applicable subheading for Styles PJB-004004, PJB-004003 and DJB-1002F, the jewelry boxes covered with paper, will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases...; traveling bags..., jewelry boxes and similar containers, wholly or mainly covered with paper. The rate of duty will be 20 percent ad valorem.

The applicable subheading for Style PJB-004002, the musical jewelry box of wood, will be 4420.90.6500, HTS, which provides for jewelry boxes, silverware, chests, cigar and cigarette boxes, microscope cases, tool or utensils cases and similar boxes, cases and chests, all the forgoing of wood; Other; Lined with textile fabric. The rate of duty will be 1.8 cents/kg plus 2.3 percent ad valorem.

This ruling is being issued under the provisions of Section 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 Kevin Gorman at 212-466-5893.


Roger J. Silvestri

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