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NY K80845

December 18, 2003
CLA-2-42:RR:NC:TA:341 J87894


TARIFF NO.: 4202.92.9060

Mr. Rodney Ralston
UPS Supply Chain Solutions
One Trans-Border Drive
Champlain, NY 12919

RE: The tariff classification of a jewelry box of plastic sheeting from China.

Dear Mr. Ralston:

In your letter dated December 1, 2003 on behalf of Impenco of Montreal Canada, you requested a tariff classification ruling.

You have submitted two samples with your request identified as style A09M280. Each are differentiated by the suffix A & B.

Style A09M280 is an unfinished jewelry box manufactured with an exterior surface of plastic sheeting. The box features a hinged lid and a clear plastic top for viewing or displaying jewelry. It measures approximately 3 ¾” x 3 ½” x 1 ½”.

Style A09M280,now identified as “A”, was previously the subject of New York Ruling J87894, The sample submitted at that time was found to have a construction of a jewelry box wholly covered on the exterior with a clear sheeting of plastic. You now indicate that the sample submitted, itemA09M280, now identified as “B”, does not have the exterior surface plastic sheeting.

The sample “B” is wholly covered with a material that is a composite of a paper base that is covered on the exterior with a metalizied plastic film. Although the clear plastic has been removed, the metalizied plastic film is considered sheeting of plastics for tariff purposes. The exterior surface of the jewelry box, sample “B” is of sheeting of plastics.

The applicable subheading for style A09M280- B, the jewelry box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases traveling bags jewelry boxes and similar containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.8 percent ad valorem. The rate of duty will be 17.6 percent ad valorem for 2004.

Your samples are being returned as requested.

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

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