A86685 A8 Ruling Active

The tariff classification of a wood jewelry box from China

Issued August 28, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.90.6500

Headings: 4420

Product description

It has a drawer with ring holders on the bottom and a compartment with a lid and mirror on top. It is made entirely of wood and is lined with felt covered fabric.

CBP rationale

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, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; lined with textile fabrics.

Full text

NY A86685 August 28, 1996 CLA-2-44:RR:NC:GI:230 A86685 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wood jewelry box from China Dear Mr. Rosbach: In your letter dated August 12, 1996 you requested a tariff classification ruling. The ruling was requested on Rite Aid item #960512, a wood jewelry box. A sample of a box measuring approximately 4 inches high by 6-1/2 inches wide by 3-1/2 inches deep was submitted. It has a drawer with ring holders on the bottom and a compartment with a lid and mirror on top. It is made entirely of wood and is lined with felt covered fabric. 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, 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 1.7 percent ad valorem plus 1.3 cents per kilogram. 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 Paul Garretto at 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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