CLA-2-42:OT:RR:NC:N3:441
Cynthia Ulrich
Fossil Partners
10615 Sanden Drive
Dallas, TX 75238
RE: The tariff classification of a watch box from Hong Kong
Dear Ms. Ulrich:
In your letter dated March 24, 2009, you requested a tariff classification ruling. The sample will be returned as requested.
The sample was submitted without a style number. The item is a watch box with a removable lid that has a clear plastic window. It constructed of a paperboard base covered on the outer surface with paper that is laminated with plastic sheeting. The plastic sheeting is the outer surface constituent material. It is a watch box of the kind normally given to the purchaser of a watch at the point of purchase. The box has a center compartment with a removable foam pillow. It is designed to provide storage, protection, and organization to a watch subsequent to its initial use. It is suitable for long-term use. The watch box is packed within a paperboard retail box. It measures approximately 4” (W) x 4” (H) X 4” (D).
In your letter, you suggest subheading 4202.99.5000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other containers and cases wholly or mainly covered with paper. Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). Pursuant to GRI 1, goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes under the heading that most specifically describes them. The watch box has an outer surface of plastic sheeting material. Therefore, it is more specifically classified under subheading 4202.92.9060, HTSUS.
The applicable subheading for the watch box will be 4202.92.9060, 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