CLA-2-39:S:N:N6:221 802585

Ms. Nancy Woo
Citizen Watch Co. of America, Inc.
8506 Osage Avenue
Los Angeles, CA 90045

RE: The tariff classification of a molded plastic watch box from China or Thailand.

Dear Ms. Woo:

In your letter dated September 20, 1994, you requested a tariff classification ruling.

The sample submitted with your letter is a box, molded from plastics, used for the packaging of a wrist watch.

The applicable subheading for the watch box will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics...boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. Articles classifiable under subheading 3923.10.0000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport