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April 1, 1999

CLA-2-44:RR:NC:SP:230 D88738


TARIFF NO.: 4420.90.6500; 7013.99.6000; 7907.00.1000

Ms. Ginny Poyer
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of jewelry boxes from China.

Dear Ms. Poyer:

In your letter dated February 26, 1999, you requested a tariff classification ruling. Three samples were submitted and are being returned to you as requested.

Item #C29H0034 is a “wooden rectangular jewelry box” measuring about 4" x 6" x 4"(H). The upper half of the box consists of a fabric-lined compartment, partially occupied by ring holders, covered by a hinged, flip-open lid with a mirror affixed to its inside surface. The lower half of the box is occupied by a fabric-lined drawer.

The applicable subheading for item #C29H0034 will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: lined with textile fabrics. The rate of duty will be free.

Item #C29E0057 is a “jewelry box” measuring about 4" x 4" x 2"(H). Its bottom, top and side panels are made of glass sheets having nickel-plated pewter frames around their edges. The top panel, which functions as a hinged, flip-open lid, is composed of two layers of clear glass with dried flowers decoratively arranged between them. All of the other glass panels have been decoratively engraved. The interior of the box is completely empty, suitable for storage of miscellaneous small items. Although the sample box has a square base, the product will also be offered in rectangular and hexagonal versions. In response to a telephone query, you have stated that each of the three versions will have a unit value, as imported, of $4.39.

The applicable subheading for item #C29E0057 (square, rectangular and hexagonal) will be 7013.99.6000, HTS, which provides for glassware of a kind used for...toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued over $3 each: cut or engraved: valued over $3 but not over $5 each. The rate of duty will be 15%.

Item #C29G0009 is a heart-shaped “jewelry box,” about 3 1/4" in diameter and 1 1/2" in height, which is said to be made of silver-plated zinc alloy. It features a textile fabric lining and a domed, removable lid.

The applicable subheading for item #C29G0009 will be 7907.00.1000, HTS, which provides for other articles of zinc: articles of a type used for household, table or kitchen use. The rate of duty will be 3%.

Please note that when imported into the United States, all of the above items (or their immediate containers) will be required to be marked with their country of origin (e.g., “Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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