United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L81448 - NY L81518 > NY L81449

Previous Ruling Next Ruling
NY L81449




January 6, 2005

CLA-2-39:RR:NC:SP:221 L81449

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.10.0000

Ms. Dianne K. Shaw
Hot Diamonds
P.O. Box 288
Belfast, Maine 04915

RE: The tariff classification of watches and watch boxes from the United Kingdom.

Dear Ms. Shaw:

In your letter dated December 7, 2004, you requested a tariff classification ruling.

Samples of watch boxes and watches were included with your request. The watch boxes will be used as packaging for watches. The boxes are made of molded plastic. The bottom of the box is opaque white plastic measuring 4 1/8 inches long by 2 ¾ inches wide by 2 ¾ inches deep. This base is molded to incorporate a hollow center measuring approximately 2 ¾ inches long by 1 ¾ inches wide by 2 ¼ inches deep. The plastic at the top of this hollow is printed “hot diamonds TIMEPIECES.” Inside the hollow there is an oval foam piece on which the watch will be mounted. A clear plastic lid, also printed with the words “hot diamonds TIMEPIECES,” fits over the white plastic box base. When imported, the plastic box will be packed inside a two-piece cardboard box, which is slipped into a plastic sleeve. The cardboard box is embossed and the plastic sleeve is printed with the same “hot diamonds TIMEPIECES” legend.

The watch boxes will be imported ten pieces to an inner paperboard carton, and six inner paperboard cartons to a cardboard export carton. The sample export carton was marked with the country of origin. The inner paperboard cartons were not marked with the country of origin. You stated in a telephone conversation that the watch boxes will be shipped to watch retailers for use as packing boxes for watches. Depending on the quantities shipped to the stores, the boxes may or may not be shipped in the marked cardboard export carton.

The applicable subheading for the molded plastic watch box will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem.

Section 304 of the Tariff Act, as amended (19 U.S.C. 1304), provides that all articles of foreign origin imported into the United States shall be legibly and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. Section 134.24(b), Customs Regulations provides that disposable containers, not designed for or capable of reuse, which are imported empty and packed and sold in multiple units, need not be individually marked with the country of origin. The marking requirements may be met by marking the outermost container which reaches the ultimate purchaser. Section 134.24(c)(1) of the Customs Regulations provides that when disposable containers or holders are imported by persons or firms who fill or package them with products they sell, these persons or firms are the ultimate purchasers of the containers or holders. In such a case, the containers may be excepted from individual marking under 19 U.S.C. 1304(a)(3)(D) as long as the outside wrappings or packages are marked to indicate the country of origin of the containers.

These watch boxes are considered to be disposable containers. The watch retailer who packages the watch in the box is considered to be the ultimate purchaser. When the boxes are imported empty they need not be individually marked provided the shipping containers in which they are imported are marked to indicate the country of origin and the Customs officers at the port of entry are satisfied that the shipping containers will reach the ultimate purchaser unopened. In this case there is no guarantee that the watch boxes will reach the ultimate purchasers in the marked export carton. If the watch boxes will reach the watch retailer in the inner paperboard cartons, then marking on the inner paperboard cartons would satisfy the marking requirements.

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

You also requested a ruling on wristwatches and you submitted numerous samples. In order for us to issue a classification ruling on wristwatches, please provide a maximum of five (5) representative watches with your letter. For each of the five representative samples of the watches, provide a complete description of the watch including the following information: the type of movement, the number of jewels in the movement, what the case is made of, what the band is made of, whether the watch is battery operated, etc. Please call National Import Specialist Barbara Kiefer at 646-733-3019 with any questions before resubmitting this request. A copy of the information required in ruling requests is enclosed with this letter.

The samples are being returned as you requested.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: