CLA-2-42:OT:RR:NC:N4:441
Ron Kerr
Gunther Mele Limited
30 Craig Street
Brantford, ON N3R 7J1
RE: The tariff classification of a ring box from China
Dear Mr. Kerr:
In your letter dated September 16, 2016, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you.
Your sample is a ring box constructed with an outer surface of paper, which you state is not coated. The base is of plastics. The box is of the kind normally given to the purchaser at the point of purchase. It is designed to provide storage, protection, portability and organization to one ring subsequent to its initial use. The interior is fitted with a slot for one ring. The ring box is of a durable construction and suitable for repetitive use. It measures approximately 2.33" (W) x 2.33" (H) x 2.33" (D).
The applicable subheading for the ring box 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, 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division