CLA-2-42:RR:NC:N3:341
Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504
RE: The tariff classification of a jewelry box from China
Dear Mr. Morse:
In your letter dated December 8, 2006, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The sample will be returned as requested.
The sample submitted, identified as item number S-11-962, is a jewelry box that is constructed of a metal base that is covered with paper. The box has a spring closure and measures approximately 7” (L) x 4” (W) x 1” (D).
You suggest that the correct classification is subheading 7326.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, of tinplate. However, subheading 4202.99.5000 is a more specific heading and better describes the item.
The applicable subheading for the jewelry box will be 4202.99.5000, HTSUS, which provides, in part, for other containers and cases wholly or mainly covered with paper. The rate of duty will be 7.8% 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