Tariff classification of a wooden musical box from China
Issued June 2, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.6000
Headings: 4420
Product description
It will be returned to you as you requested. The sample is a wooden box measuring approximately 12 inches wide by 6-3/4 inches deep by 3 inches high. It has a hinged lid and a musical movement. The inside of the box is lined with a textile material and the outside of the box is painted. On the outside bottom of the box are two price stickers. No other samples or retail packaging boxes were submitted.
CBP rationale
The applicable subheading for the wooden musical box will be 4420.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other 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; lined with textile fabrics.
Full text
NY 874289 June 2, 1992 CLA-2-44:S:N:N1:230 874289 CATEGORY: Classification TARIFF NO.: 4420.90.6000 Ms. Nancy Bosseckert Freight Brokers International Inc. 1200 Brunswick Ave. Far Rockaway, NY 11691 RE: Tariff classification of a wooden musical box from China Dear Ms. Bosseckert: In your letter dated May 4, 1992, on behalf of Revlon Inc., you requested a tariff classification ruling. The ruling was requested on a wooden box with a musical movement. One sample of stock number 036902-01, Borghese Blockbuster 1992, was submitted. It will be returned to you as you requested. The sample is a wooden box measuring approximately 12 inches wide by 6-3/4 inches deep by 3 inches high. It has a hinged lid and a musical movement. The inside of the box is lined with a textile material and the outside of the box is painted. On the outside bottom of the box are two price stickers. No other samples or retail packaging boxes were submitted. The applicable subheading for the wooden musical box will be 4420.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other 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; lined with textile fabrics. The rate of duty will be 2.2 cents per kilogram plus 2.9 percent ad valorem. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article of the article (or its container) will permit in such a manner as to indicate to the ultimate purchaser the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. In order to determine whether or not an exception to the requirement that the article itself be marked may be applicable, additional information is needed. Is the article imported and sold with the box? Is the article packed in the box after importation? Why are there price stickers on the bottom of the box? Please describe all the circumstances of the shipment and provide a sample of the actual box. 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
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