CLA-2-42:OT:RR:NC:N4:441
William A. Beames
Timex Group USA
555 Christian Road
Middlebury, CT 06762
RE: The tariff classification of watch boxes from China
Dear Mr. Beames:
In your letter dated September 20, 2012, you requested a tariff classification ruling. Your samples are being returned to you.
Style NB0012DOM is a hinged watch box constructed of a molded plastic base that is wholly covered on the exterior surface with paper. The paper is the outer surface constituent material. The box has a center compartment with a removable textile-covered foam pillow. It is specially shaped and fitted to contain one watch. It is also designed to provide storage, protection, and organization to the watch subsequent to its initial use. The box is suitable for long-term use. It measures approximately 4" (W) x 4" (D) x 3" (H).
Style NB0013DOM is a hinged watch box constructed of a molded plastic base that is covered on the outermost surface with a sheeting of plastic. The plastic sheeting is the outer surface constituent material. The box has a center compartment with a removable textile covered foam pillow. It is designed to provide storage, protection, and organization to a watch subsequent to its initial use. It is suitable for long-term use and measures approximately 4" (W) x 4" (D) x 3" (H).
The applicable subheading for style NB0012DOM will be 4202.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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. The rate of duty will be 3.4 percent.
The applicable subheading for NB0013DOM 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division