The tariff classification of a wood fiberboard jewelry box from Taiwan

NY 810431 June 8, 1995 CLA-2-44:S:N:N3:230 810431 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wood fiberboard jewelry box from Taiwan Dear Ms. Aldinger: In your letter dated May 13, 1995 you requested a tariff classification ruling. The ruling was requested on a wooden jewelry box, designated as Rite Aid item # 94902. A sample measuring approximately 13 inches high by 7 inches wide by 4-1/2 inches deep was submitted. It is made of surface covered wood fiberboard and is lined with textile fabric. The jewelry box has a glass door and a drawer in the front, a mirrored back, a bottom divided into compartments and an eight prong necklace holder on the top. The applicable subheading for the wood jewelry box will be 4420.90.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, . . . and similar boxes, cases and chests, all the foregoing of wood; other; lined with textile fabrics. The rate of duty will be 1.8 cents per kilogram plus 2.3 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