CLA-2-44:OT:RR:NC:2:230
Ms. Sandra L. Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a jewelry box with a photo frame lid from China
Dear Ms. Kobs:
In your letter dated June 22, 2009, you requested a tariff classification ruling.
The ruling was requested on a jewelry box with a hinged photo frame lid, style # JX39254. A sample of the box was submitted, which will be returned to you as you requested.
The jewelry box has a hinged top with a clear glass photo window and is designed to be placed on a dresser or table. The box measures approximately 5 ¼ inches (w) x 2 ¾ inches (d) x 5 ¼ (h) inches and is constructed of medium density fiberboard (MDF) with a white painted surface. The top lid of the box consists of a single picture window with a glass cover and a wood fiberboard backing held by two plastic sliding hinges. The interior of the box is lined with a man-made textile fabric which you state in your letter as being 40% acrylic, 30% polyester, and 30% rayon. The interior of the jewelry box is divided into two open compartments and one ring roll for the placement of jewelry. There are three interchangeable plastic words, “love”, “friends” and “thegirls”, with pegs on the backside that can be inserted into two holes below the photo window on the lid.
The jewelry box in question is a composite good incorporating two different functional components, that is, the jewelry box and the photo frame lid. We find that the article in question is classifiable according to General Rule of Interpretation 3 (b), Harmonized Tariff Schedule of the United States (“HTSUS”). The essential character of the subject product is imparted by the box which plays the primary role in the functioning of the article. The picture frame lid component plays a secondary role; it is an added feature of the box.
The applicable subheading for the jewelry box with the photo frame lid, style # JX39254, will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, of wood; lined with textile fabrics. The rate of duty will be free.
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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division