CLA-2-42:OT:RR:NC:N4:441

Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a jewelry box from China

Dear Ms. Pendris:

In your letter dated November 5, 2010, you requested a tariff classification ruling. Your sample will be returned to you.

Style 69160 is a jewelry box constructed with an outer surface of polyurethane (PU) plastic sheeting. It is designed to provide storage, protection, and organization to jewelry. The box has a flip top lid with a permanently attached mirror on the underside and an elastic pocket. It has a strap with a metal push lock closure and a carrying handle. The interior is divided into sections for rings and other types of jewelry. The jewelry box measures approximately 6” (W) x 5” (H) x 2.5” (D).

The applicable subheading for the jewelry box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes and similar containers, with outer surface of plastic sheeting material, other. The duty rate will be 17.6% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Vikki Lazaro at (646) 733-3041.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division