CLA-2-44:OT:RR:NC:2:230
Ms. Ruby Chan
Williams-Sonoma, Inc.
151 Union Street
San Francisco, CA 94111
RE: The tariff classification of jewelry storage from China
Dear Ms. Chan:
In your letter dated February 23, 2012, you requested a tariff classification ruling.
The ruling was requested on four items: a jewelry box with lid (SKU #8842767); a sectional, open-top jewelry tray (SKU #8841884); an open-top tray (SKU #8841892), and a lidded jewelry box with a magnetic closure (SKU #8841850). Samples of each item were submitted for our review and will be returned to you, as requested.
The jewelry box with lid is constructed of a medium density fiberboard (mdf) base that is covered on the outer surface with a polyurethane (PU) plastic sheeting material. The jewelry box has a flip-top lid and is designed to provide storage, protection, and organization for jewelry. The interior is textile-lined and is compartmentalized into separate sections for rings, necklaces, bracelets, etc. It measures approximately 7” (W) x 5” (D) x 1.25” (H).
The applicable subheading for the jewelry box with lid will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of plastic sheeting, other, other, other, other. The rate of duty will be 17.6% ad valorem.
Both the sectional, open-top jewelry tray and the open-top tray measure 6 7/8” (l) x 4 7/8” (w) x 2” (h). Both are constructed of mdf covered with PU sheeting, and lined with printed, 100 percent cotton textile. The sectional tray is divided crosswise into three equal sections with 1/8” thick, textile-covered, mdf sheets. The open-top tray has a single, undivided compartment. The trays may be used alone or stacked.
The lidded jewelry box with magnetic closure measures approximately 8” (l) x 4” (w) x 4” (d). It is also constructed of mdf covered with PU sheeting, and is lined with printed, 100 percent cotton textile. The PU sheeting connects the lid to the box and functions as a hinge. A textile ribbon connects the lid to the box to limit the opening range of the lid. The box has a single, undivided compartment and a mirror built into the box lid, which closes by means of a magnetic snap affixed to a PU tab. The box can be considered a utilitarian receptacle or holder for small household items of various kinds.
The open trays and magnetic closure box are composite goods made up of materials classifiable under different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the open trays and the magnetic closure box is imparted by the MDF frame, which is the main structural material and allows the items to function in their intended capacities.
The applicable subheading for the lidded jewelry box with the magnetic closure will be 4420.90.6500, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: Other (than cigar or cigarette boxes): Lined with textile fabrics. The rate of duty will be free.
The applicable subheading for the sectional, open-top tray and the open-top tray will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 percent 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division