CLA-2-42:OT:RR:NC:N3:441
Cynthia Ulrich
Fossil Retrodome
10615 Sanden Drive
Dallas, TX 75238
RE: The tariff classification of a sunglass case and watch boxes from China
Dear Ms. Ulrich:
In your letter dated April 17, 2009, you requested a tariff classification ruling. The samples will be returned as requested.
Style PKMSUNPKG is a sunglass case that includes a textile cleaning cloth, an instruction manual, and a plastic warranty card. All the items constitute a set for tariff classification purposes. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The sunglass case imparts the essential character to the set. The sunglass case is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting reinforced with a textile backing. It is designed to provide storage, protection and portability to a pair of sunglasses. It has a main compartment that is lined with a faux suede material. The sunglass case is packed within a paperboard retail box which is classified with the contents. The case secures with a snap closure and measures approximately 7” (W) x 3” (H) x 3.5” (D).
In your letter, you suggest subheading 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes and similar containers, with an outer surface of plastic sheeting material, other. However, the sunglass case is akin to the containers and cases that are more specifically provided for in 4202.32, HTSUS.
Style PKDXSILVERS is a jewelry box with a removable textile drawstring pouch. The jewelry box and pouch are considered a set. The jewelry box is constructed of a paperboard base and covered on the outer surface with paper. It is of the kind normally given to the purchaser at the point of purchase. The box has a flock-lined center compartment. The jewelry box is designed to provide storage, protection, and organization to a piece of jewelry subsequent to its initial use. It is suitable for long-term use. The jewelry box is packed within a paperboard retail box which is classified with the contents. The jewelry box measures approximately 2” (W) x 2” (H) x 2” (D).
In your ruling request you suggested classification of PKDXSILVERS under 4202.99.5000, HTSUS, which provides for other containers and cases, with outer surface of paper. However, articles constructed with a paperboard base are excluded from classification under that tariff number.
Style PKMARC2006 is a drawstring pouch that includes a watch manual. It is primarily designed for the storage, protection, and portability of a watch. The pouch is constructed of a textile material that is coated on the outer surface with a sheeting of plastic. The pouch has a textile-lined compartment and is of the kind normally given to the purchaser of jewelry at the point of purchase. It is of a durable construction and suitable for repetitive reuse. The pouch is packaged inside a paperboard retail box which is classified with the contents. The pouch measures approximately 3.25” (W) x 4.25” (L).
In your letter, you suggest subheading 4202.99.9000, HTSUS, which provides for in part, for other containers and cases, other, other. However, the pouch is constructed with an outer surface of plastic sheeting material which is more specifically provided for elsewhere in 4202, HTSUS.
The applicable subheading for style PKMSUNPKG will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents/kg + 4.6% ad valorem.
The applicable subheading for style PKDXSILVERS will be 4202.99.9000, HTSUS, which provides for in part, for other containers and cases, other, other, other. The rate of duty will be 20% ad valorem.
The applicable subheading for style PKMARC2006 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/.
Your inquiry does not provide enough information for us to give a classification ruling on style PKZODPKG08. Your request for a classification ruling should indicate the material that covers the outer surface of the watch box. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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