CLA-2-39:OT:RR:NC:N4:421
Ms. Cynthia Ulrich
Fossil Retrodome
10615 Sanden Drive
Dallas, TX 75238
RE: The tariff classification of a molded plastic watch box from China
Dear Ms. Ulrich:
In your letter dated July 8, 2009, you requested a tariff classification ruling.
The sample submitted with your request is identified as Style PKSTRK4. It is a presentation box of the kind normally given to the purchaser of a watch at the point of purchase. It is constructed of injection molded plastics in the shape of a square box with a donut hole at the center. The box measures 4 inches in length, 4 inches in width and 2 ½ inches in depth and consists of two pieces that slide together to interlock. A removable foam cuff insert fits onto the center spool to display the watch. One of the sides is clear plastic to provide visibility. There is a built-in plastic slot or shelf for the instruction booklet.
The watch box comes with a 152 page instruction manual, which is a soft covered, glued booklet. The manual includes the watch manufacturer’s information printed in several languages with text and illustrations on the operation and performance, customer care, product service centers and a certificate of warranty.
The sample is being returned as you requested.
You suggest classification in subheading 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, other. Heading 4202 covers a broad array of containers for carrying, holding, storing or organizing a wide variety of objects. The articles enumerated in the first part of the heading, the part that precedes the semicolon, may be of any material. The articles enumerated in the second part of the heading, including jewelry presentation cases, must be of the materials specified therein or must be wholly or mainly covered with the materials specified therein. Molded plastics are not among the listed materials. Therefore, watch presentation boxes made of molded plastics and not covered with any of the listed materials, such as paper, textile or plastic sheeting, are not described in heading 4202.
The applicable subheading for the molded plastic watch presentation box, item PKSTRK4, will be 3923.10.0000, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem.
The applicable heading for the instruction manual will be 4901.99.0093, HTSUS, which provides for other (than certain enumerated) printed books, containing 49 or more pages each (excluding covers). 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division