United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J85766 - NY J85815 > NY J85805

Previous Ruling Next Ruling
NY J85805

June 30, 2003

CLA-2-42:RR:NC:3:341 J85805


TARIFF NO.: 4202.92.9060

Sandra Kobs
Customs Specialist
Customs Import Department
C/o Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of jewelry boxes from China

Dear Ms. Kobs:

In your letter dated June 16th, 2003 you requested a tariff classification ruling.

The first sample submitted, identified as Style #JX8800, is a two piece set of jewelry boxes with one contained within the other. Each has an exterior surface of 100 percent PVC covered cardboard that The larger jewelry box measures approximately 9 ½”W x 6 ½”H x 6 ½”D. It features a magnetic snap and a flip top lid with a handle on top of the lid. The interior compartments are lined and a mirror is attached to the inside of the top lid. There is a bottom pull out storage draw that now contains the smaller jewelry box. It is assumed style JX8800 will be presented put up for retail sale as a set without additional packing.

The second sample submitted, identified as Style #JX8803, is a jewelry box with an exterior surface of 100 percent PVC covered cardboard that measures approximately 7 ½”W x 2 ¼”H x 4 ½”D. It is secured by a zippered enclosure that runs around the circumference of the item. A mirror is permanently attached to the underside of the top lid. The interior is lined with felt. The inside bottom of the case is fitted with fitted tray that can be folded and secured for use as a separate jewelry box. Style JX8803 is considered an entirely for classification purposes.

The third sample submitted, identified as Style #JX8306B, is a jewelry box in the shape of a butterfly with an exterior surface of 100 percent PVC covered cardboard and measures approximately 5”W x 4 ½”H x 2 ½”D. It features a handle on the top and on the side a flip-out lid with a snap closure. The box is fitted with a fitted tray that can be removed to reveal additional storage space in the bottom.

The samples will be returned as requested.

The applicable subheading for the jewelry boxes will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcasesjewelry boxes and similar containers, with outer surface of sheeting of plastic, other, other, other, other. The rate of duty will be 17.8 percent ad valorem.

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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: