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NY K81702

January 20, 2004
CLA-2-42:RR:NC:TA:341 K81702


TARIFF NO.: 4202.92.9060

Mr. Rolando E. Portal
ABC Distributing, LLC
6301 East 10th Avenue
Hialeah, FL 33013

RE: The tariff classification of jewelry boxes from China.

Dear Mr. Portal:

In your letter dated January 8, 2004, you requested a tariff classification ruling for jewelry boxes.

You have requested a classification ruling for three items identified as style numbers 284698 “Drawer Jewelry Case” (sample not included), 284699 “Jewel Case Round with Handle”, and 284700 “Jewel Case Handbag Style”. The samples submitted are jewelry boxes specially fitted and designed to contain jewelry. The boxes are manufactured of a rigid base material wholly covered on the exterior surface with polyvinyl chloride (PVC) sheeting. When open, the cases are designed to lay flat featuring a textile velvet type interior with fitted sections on either side suitable for rings, earrings and various other types of jewelry. Both cases are secured by means of flaps with metal snap fasteners. Your samples are being returned as requested.

You have suggested classification with the tariff provision HTS 3924.90.5500 that provides, in part, for other household articles of plastics, other, other. . Goods classifiable in heading 4202 are excluded from classification in heading 3924 by Chapter 39 exclusion note 2(ij). The instant items are classifiable in heading 4202.

The applicable subheading for styles 284699 and 284700 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, other. The rate of duty will be 17.6 percent ad valorem. We are unable to issue a classification ruling for style 284698 “Drawer Jewelry Case”. Your request for a classification ruling should include an actual sample of the item as being imported. When this information is available, you may wish to resubmit your request.

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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