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NY N014394




August 10, 2007

CLA-2-42:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.10.0000, 4202.99.1000, 4202.99.9000, 4819.50.4040

Luis A. Falcon Colon
A.J. Jewerly Box, Inc.
Calle R. Castillo #1156
URB. San Agustin, Rio Piedras, PR 00923

RE: The tariff classification of jewelry boxes and a gift box from China

Dear Mr. Colon:

In your letter dated July 14, 2007, you requested a tariff classification ruling. Your four samples are being returned.

Item I is a rigid lidded box made of non-corrugated paperboard, measuring approximately 3.50” (W) x 3.50” (L) x 1.125” (D). The outer surface is covered with a printed metallic gold paper. The inside of the box contains rectangular sheets of cotton wadding sized to fit the box. The color of the paper covering and the size of the box may vary. The various styles will be codified with specific numbers and letters to identify the boxes by dimensions, colors and whether it is a cotton filled item.

Item II is a lidded jewelry box constructed of a paperboard base, which is wholly covered on the exterior with paper. The interior is specially shaped and fitted with a foam insert that has a slot for a necklace. It is a box of the kind normally given to the purchaser of a necklace at the point of purchase. It is designed to provide storage, protection and organization to the necklace subsequent to its initial use. It measures 2.5” (W) x 3” (L) x .75” (D)

Item III (A) is a lidded ring box and is manufactured of a molded plastic frame that is wholly covered on the exterior with a paper material. Item III (B) is a molded plastic lidded ring box. The inside of each box is fitted with a foam insert that has a slot to hold a ring. Both boxes are of the kind normally given to the purchaser of a ring at the point of purchase. The ring boxes are designed to provide storage, protection and organization to the ring subsequent to their initial use.

The applicable subheading for Item I will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard: other (than certain enumerated) rigid boxes and cases. The rate of duty will be free.

The applicable subheading for Item II will be 4202.99.9000, HTSUS, which provides for trunks, suitcasestraveling bags jewelry boxes and similar containers, of vulcanized fiber or paperboard, or wholly or mainly covered with paper, other, other, other, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for Item III (A) will be 4202.99.1000, HTSUS, which provides for other containers and cases, other, of materials (other than leather, composition leather, sheeting of plastic, textile materials, vulcanized fiber or paperboard) wholly or mainly covered with paper, of plastics. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for Item III (B) will be 3923.10.0000, HSTUS, 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.

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/.

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 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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