The tariff classification of a wooden box from India.
Issued February 4, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.6500
Headings: 4420
Product description
It features a hinged, flip-open lid which can be secured in the closed position by means of a built-in lock. The interior is partially lined with textile fabric. The exterior is decorated with carved wood overlays as well as with inlays of a white material that appears to be bone.
CBP rationale
The applicable subheading for the above-described item will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), 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 C83656 February 4, 1998 CLA-2-44:RR:NC:SP:230 C83656 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Ruth Forrester Fritz Companies, Inc. 4621 LaGuardia Dr., #100 Berkeley, MO 63134 RE: The tariff classification of a wooden box from India. Dear Ms. Forrester: In your letter dated December 17, 1997, on behalf of Roma Chandrashekar (Chesterfield, MO), you requested a tariff classification ruling. A sample of a wooden box measuring approximately 4" x 6" x 2 1/2"(H) was submitted and will be retained for reference. It features a hinged, flip-open lid which can be secured in the closed position by means of a built-in lock. The interior is partially lined with textile fabric. The exterior is decorated with carved wood overlays as well as with inlays of a white material that appears to be bone. The applicable subheading for the above-described item will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), 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 0.4 cents per kilogram plus 0.6 percent ad valorem. We note that the sample is not marked with its country of origin. When imported into the United States, the merchandise will be required to be so marked (e.g., "Made in India"), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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