CLA-2-42:OT:RR:NC:N4:441
Kelly B. Price
Logistics Supervisor
Infinity Global, Inc.
501 Bridge Street
Danville, VA 24541
RE: The tariff classification of a watch box from China
Dear Ms. Price:
In your letter dated November 5, 2015, you requested a tariff classification ruling. You have submitted a sample, which will be returned to you.
Item M14223 is a watch box constructed of paperboard that is wholly covered with man-made textile material. The outer surface constituent material is the man-made nylon fiber. The watch box is designed to provide storage, protection, and organization to one watch subsequent to its initial use. The box is suitable for long-term use. The interior of the box is fitted with one textile pillow intended to hold the watch in place. The box measures approximately 3.25” (D) x 2.25” (H) x 3.75” (W).
In your letter, you have suggested classification of the watch box within Heading 4819, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain cartons, boxes and cases of paper or paperboard. However, watch boxes are a form of jewelry boxes, which are specifically provided for in HTSUS 4202. Such goods are excluded from heading 4819 by virtue of Note 2(h) of Chapter 48, HTSUS.
The applicable subheading for the watch box will be 4202.92.9015, HTSUS, which provides for jewelry boxes and similar containers of a kind normally sold at retail with their contents, with outer surface of textile materials, other. The rate of duty will be 17.6 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 the 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division