CLA-2-42:RR:NC:TA:341 C86989
Ms. Diana Coffey
Ma Cher (East) Inc.
400 Madison Ave., Suite 503
New York, NY 10017
RE: The tariff classification of a perfume box from China.
Dear Ms. Coffey:
In your letter dated April 17, 1998, you requested a
classification ruling for a perfume box.
The sample submitted, described as a "cloth covered box", is
an oval shaped box with attached lid designed to contain bottles of
perfume. It is composed of a paperboard base covered externally
with polyester satin fabric. The exterior and interior of the lid
is padded with foam. The bottom section of the box has been fitted
with a raised platform covered with PVC with spray flocking on the
top surface. The platform is specially shaped and fitted to
contain three bottles of perfume. The box is opened and closed by
means of a textile tassel pull.
The applicable subheading for the perfume box of textile man-made materials will be 4202.92.9026, Harmonized Tariff Schedule of
the United States (HTS), which provides for trunks, suitcases...;
traveling bags..., jewelry boxes and similar containers, with outer
surface of textile materials, other, other, other, of man-made
fibers. The duty rate will be 19 percent ad valorem.
The perfume box falls within textile category designation 670.
Based upon international textile trade agreements products of China
are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 212-466-5893.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division