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NY M80235




March 15, 2006

CLA-2-39:RR:NC:SP:221 M80235

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.10.0000; 4420.90.4500: 4819.50.4040

Ms. Melissa L. Silva
The Baxter Group, LLC
P.O. Box 328
Sherman, CT 06784

RE: The tariff classification of watch boxes.

Dear Ms. Silva:

In your letter dated February 14, 2006, you requested a tariff classification ruling.

Four samples were provided with your letter. The sample labeled A consists of a watch box packed inside a cardboard outer box. The watch box, labeled style AFW-07 Natural, is a hinged box made of a high gloss finished wood. The interior lining is composed of cellular plastic sheeting backed with a woven fabric for mere reinforcement. The watch box labeled B is composed of paperboard covered with paper. The watch box labeled C is composed of molded plastics. The watch box labeled D is composed of molded plastics with a metal inlay.

The applicable subheading for watch boxes C and D will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

The applicable subheading for watch box A will be 4420.90.4500, HTSUS, which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for watch box B will be 4819.50.4040, HTSUS, which provides for rigid boxes and cartons of paper and paperboard. The rate of duty will be free.

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 http://www.usitc.gov/tata/hts/. You did not identify the country of origin of the watch boxes. The rates of duty provided above are the rates applicable when the goods are made in a country with which the United States has Normal Trade Relations.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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