CLA-2-42:OT:RR:NC:N4:441
Pandora Jewelry LLC
250 West Pratt Street
Floor 17, Trade and Customs
Baltimore, MD 21291
RE: The tariff classification of jewelry boxes from China
To whom it may concern:
In a letter dated August 30, 2023, which was submitted without contact information other than your company’s name and address, we received a request for a tariff classification ruling. Samples were submitted for our review and will be retained by our office.
This letter is part of a split ruling request. The first five items were address in New York Ruling N335134. The remaining items will be addressed herein.
The articles at issue are jewelry boxes. Each is constructed of a paperboard base with an outer surface of paper. Each box is of the kind normally given to the purchaser at the point of purchase. They are designed to provide storage, protection, and organization to jewelry. The jewelry boxes are internally fitted for jewelry, of a durable construction, and suitable for repetitive use.
Product code P11079 measures approximately 2 inches (W) by 2 inches (D) by 2 inches (H).
Product code P11053 measures approximately 2 inches (W) by 2 inches (D) by 1.5 inches (H).
Product code P11054 measures approximately 3.5 inches (W) by 3.5 inches (D) by 1.5 inches (H).
Product code P11052 measures approximately 6 inches (W) by 6 inches (D) 1.5 inches (H).
Product code P11085 measures approximately 6 inches (W) by 6 inches (D) 1.5 inches (H).
In your letter, you assert that the jewelry boxes are classifiable in subheading 4819.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Cartons, boxes and cases, of corrugated paper or paperboard; Other. We disagree. The instant boxes are each fitted for specific articles of jewelry and are, therefore, more appropriately provided for in Chapter 42.
Additionally, subheading 4819.10.0040 provides for boxes that are constructed of corrugated paperboard. The instant boxes are not constructed of corrugated paperboard.
The applicable subheading for the jewelry boxes will be 4202.99.9000, HTSUS, which provides for other containers and cases, other, other, other. The general rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.99.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.99.9000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division