CLA-2-42:OT:RR:NC:N4:441
Antoinette McKnight
American Shipping Company, Inc.
250 Moonachie Road, 5th Floor
Moonachie, NJ 07074
RE: The tariff classification of jewelry boxes and a generic paperboard box from China
Dear Ms. McKnight:
In your letter dated June 7, 2011, you requested a tariff classification ruling on behalf of your client, Keenpac North America, LTD. Your samples will be returned to you.
Style KOERBERSC0203 is a jewelry box with a hinged-lid constructed of a plastic base and covered with polyurethane (PU) plastic sheeting. The plastic sheeting is the outer surface constituent material. The jewelry box is designed to provide storage, protection, and organization to its contents subsequent to initial use. The jewelry box is of the kind normally given to the consumer at the point of purchase. It is suitable for long-term use. The center of the box has a cut-out foam insert. It measures approximately 2.5” (W) x 2.5” (L) x 1.75” (H).
Style LRCROCN8 is a jewelry box with a hinged-lid intended for a necklace and constructed of a paperboard base covered with an uncoated crocodile-embossed paper. The paper is the outer surface constituent material. The jewelry box is designed to provide storage, protection, and organization to its contents subsequent to initial use. The jewelry box is of the kind normally given to the consumer at the point of purchase. The interior of the box is lined with textile and has two hooks to hold and display the necklace. It is suitable for long-term use.
Style FOREVER1019 is a two-piece, non-corrugated paperboard box. The exterior of the paperboard box is covered with a colored, textured paper which is affixed to the box with glue. The rigid box measures approximately 3.25” (W) x 3.25 (L) ” x 1.25” (H) and has a removable lid. The lid is printed with a logo and the words, Forever Jewelers. The box is designed to be given to customers when goods are purchased at retail sale.
Style SONYAOOTEN is a jewelry box constructed of a paperboard base and covered with an uncoated textured paper. The jewelry box is designed to provide storage, protection, and organization to its contents subsequent to initial use. The jewelry box is of the kind normally given to the consumer at the point of purchase. The interior of the box is lined with faux suede and has a pull-out insert. It is suitable for long-term use. It measures approximately 2.75” (W) x 3.75” (L) x 1” (D).
Style ELEGANTR1 is a jewelry box with a hinged-lid constructed of a plastic base and covered with an uncoated paper. The jewelry box is designed to provide storage, protection, and organization to its contents subsequent to initial use. The jewelry box is of the kind normally given to the consumer at the point of purchase. It is suitable for long-term use. The center of the box has a cut-out foam insert. It measures approximately 3” (W) x 3” (L) x 2” (D).
The applicable subheading for style KOERBERSC0203 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes and similar containers, with outer surface of plastic sheeting material, other. The duty rate will be 17.6 percent ad valorem.
The applicable subheading for styles LRCROCN8 and SONYAOOTEN will be 4202.99.9000, HTSUS, which provides for other containers and cases, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for style FOREVER1019 will be 4819.50.4040, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper or paperboard other (than certain enumerated containers): Rigid boxes and cartons. The rate of duty will be free.
The applicable subheading for style ELEGANTR1 will be 4202.99.1000, HTSUS, which provides for cases, other, of materials (other than leather, composition leather, sheeting of plastic, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper, of plastics. The rate of duty will be 3.4 percent 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