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NY B80542




January 21, 1997

CLA-2-42:RR:NC:WA:341 B80542

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.91.0090; 4202.92.9015

Mr. J. Vaudaux
Vaudaux S.A.
9, avenue Louis-Pictet
Case Postale 875
1214 Vernier
Geneve (Switzerland)

RE: The tariff classification of jewelry boxes from Switzerland.

Dear Mr. Vaudaux:

In your letter dated December 18, 1996, you requested a tariff classification ruling for jewelry boxes.

You have submitted two samples with your request, no style numbers indicated, which are jewelry boxes composed of a plastic and/or wood base entirely covered with red suede or green leather. The boxes measures approximately 2 1/2" x 2" x 2". You have also requested the proper classification for the same items if composed of man-made textile materials.

The applicable subheading for the jewelry boxes of leather will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases...; traveling bags..., jewelry boxes and similar containers, other, with outer surface of leather, of composition leather or of patent leather, other. The rate of duty will be 5.4 percent ad valorem.

The applicable subheading for the jewelry boxes if composed of textile man-made materials, will be 4202.92.9015, HTS, which provides for trunks, suitcases...; traveling bags..., jewelry boxes and similar containers, with outer surface of textile materials, other, other, jewelry boxes of a kind normally sold at retail with their contents. The rate of duty will be 19.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman 212-466-5893.

Sincerely,

Paul K. Schwartz
Chief, Textile & Apparel Branch

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