CLA-2-42:OT:RR:NC:N4:441
Ms. Debbie Dudzinski
GBG Jewelry, Inc.
4620 Grandover Parkway
Greensboro, NC 27407
RE: The tariff classification of a watch box from China
Dear Ms. Dudzinski:
In your letter dated June 5, 2018, you requested a tariff classification ruling. You have submitted a sample which will be retained by this office.
Style #RPD16331-1 is a hinged watch box constructed with a base of molded plastic. The base is covered with uncoated paper. The outer surface constituent material of the box is paper. The box has a center compartment with a removable stand which is intended to hold and display the watch. The box is the kind normally given to the consumer of a watch at the point of purchase. 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 3.25” (h) x 4” (d). This ruling is applicable to the box when imported on its own.
The applicable subheading for the watch box will be 4202.99.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes and similar containers, of materials wholly or mainly covered with paper, of plastics. The duty rate will be 3.4% percent ad valorem.
In your ruling request you have also asked if the box will be classified with the watch. In order to make that determination, we will need additional information. Please submit a new ruling request and state if the boxes will be imported together with the watches. If yes, state if the boxes will be imported in equal numbers to the watches. Also provide the value of the boxes and all watch components.
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