Tariff classification of a wood jewelry box with a clock from Taiwan

NY 800292 July 28, 1994 CLA-2-44:S:N:N8:230 800292 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Mr. Dan Magee Fritz Companies, Inc. 100 Plume St. West P.O. Box 3235 Norfolk, VA 23514 RE: Tariff classification of a wood jewelry box with a clock from Taiwan Dear Mr. Magee: In your letter dated July 13, 1994, on behalf of the importer, Heilig-Meyers Co., you requested a tariff classification ruling. The ruling was requested on a composite article consisting of a jewelry box with a clock. A sample of a wood box measuring approximately 21 inches high, 6 inches wide and 4-1/2 inches deep was submitted. The top 5-1/2 inch portion of the box consists of a ring compartment with a door containing a clock. The middle 10-1/2 inch portion of the box consists of a necklace compartment with a glass door. The bottom 5 inch portion of the box consists of two wood drawers. All compartments and drawers are lined with textile fabric. The essential character of this article is imparted by the jewelry box because of its predominant size and function. The applicable subheading for the wood jewelry box with a clock will be 4420.90.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; lined with textile fabrics. The rate of duty will be 2.2 cents per kilogram plus 2.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport