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The tariff classification of a wooden box from China
Issued October 3, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B89481 (October 3, 1997)
Tariff classification
HTS codes: 4420.90.4500
Headings: 4420
Product description
The product in question is referred to as a "Wooden Box with Mirror" and assigned Rite Aid item #972224. The item is an 11" x 15" wooden box with a wooden frame glass door and a hook closure. The box has small shelves and a mirrored backing. The item can be hung on a wall for decoration or could be used lying flat. In either case, the intended use is to display "nick-knacks" or collectibles.
CBP rationale
The applicable subheading for the "wooden box with mirror" will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests of wood, not lined with textile fabrics.
Full text
NY B89481 October 3, 1997 CLA-2-44:RR:NC:SP:230 B89481 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a wooden box from China Dear Ms. Aldinger: In your letter dated July 25, 1997 and received by this office on September 9, 1997, you requested a tariff classification ruling. The product in question is referred to as a "Wooden Box with Mirror" and assigned Rite Aid item #972224. The item is an 11" x 15" wooden box with a wooden frame glass door and a hook closure. The box has small shelves and a mirrored backing. The item can be hung on a wall for decoration or could be used lying flat. In either case, the intended use is to display "nick-knacks" or collectibles. The applicable subheading for the "wooden box with mirror" will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests of wood, not lined with textile fabrics. The rate of duty will be 5.3 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 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, Robert B. Swierupski Director, National Commodity Specialist Division
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