CLA-2-79:RR:NC:GI:113 A82502

Ms. Carie Samuel
Fritz Co., Inc.
1721 W. Elfindale, Suite 205
Springfield, MO 65808

RE: The tariff classification of metal jewelry boxes from China

Dear Ms. Samuel:

In your letter dated April 12, 1996, on behalf of SRS Marketing, Inc., you requested a tariff classification ruling.

The merchandise consists of metal jewelry boxes, intended to store jewelry in the home. Item J004A is an antiqued, silver-plated, chest-shaped jewelry box made of zinc. Item 818G is a silver-plated, heart shaped, zinc jewelry box with a small gold-plated heart insert. You indicated that these items may also be imported made of steel. We note that the samples you submitted are not legally marked with the country of origin, since you have a United States address on the retail box which is not in close juxtaposition to the marking. We suggest that you contact your local commodity team for advice on proper marking before the item is imported.

The applicable subheading for the jewelry boxes of zinc will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use. The duty rate will be 3.2 percent ad valorem.

The applicable subheading for the jewelry boxes of steel will be 7323.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of iron or steel, other, coated or plated with precious metal, coated or plated with silver. The duty rate will be 2.4 percent ad valorem.

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 James Smyth at 212-466-2084.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division