CLA-2-42:OT:RR:NC:N4:441
Ron Kerr
Gunther Mele
30 Craig Street
Brantford, ON
Canada N3R 7J1
RE: The tariff classification of a jewelry box from China
Dear Mr. Kerr:
In your letter dated November 23, 2011, you requested a tariff classification ruling. You stated in your letter that the base of the jewelry box is made of medium density fiberboard (MDF). Upon examination by this office, it was determined that the base is actually made of wood. This ruling is only applicable to the submitted sample, with a base of wood. Your sample will be returned to you.
The sample was submitted without a style number. It is a jewelry box constructed with a wood base that is covered on the outer surface with paper. It is designed to provide storage, protection, and organization to various types of jewelry. The box has a textile-lined interior with a 2” x 2” open cavity in the center. Beneath this top section there is a pull-out drawer which can be used to store additional jewelry or a certificate of authenticity. The jewelry box is suitable for long-term and repetitive use. It is packed inside a two-piece paperboard retail box and measures approximately 4.25” (W) x 4.25” (L) x 2” (H).
The applicable subheading for the jewelry box will be 4202.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for containers and 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 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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division