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D83508 D8 Ruling Active

The tariff classification of a square wooden slat container from China

Issued October 23, 1998 by U.S. Customs and Border Protection.

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D8 D83508 (October 23, 1998)

Tariff classification

HTS codes: 4420.90.8000

Headings: 4420

Product description

The ruling request identifies the item as "Square wooden slat container with handle." The sample submitted with your request, style no. 110079, is a small wooden basket with a moveable handle. The container measures approximately 11«" in height (including the handle) and 4«" in depth. The walls are constructed of solid continuous sheets of wood, approximately ¬" thick. It has a "slatted" appearance which is imparted by shallow grooves and a striped color scheme on the exterior and is painted green, white and blue. It is suitable for use as a decorative, multipurpose receptacle to rest on a shelf of the like. Your sample is herein returned.

Full text

PD D83508 October 23, 1998 CLA-2-44:1B:CO:G07 D83508 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Sonya Clarke Sr. Import/Export Analyst Bath & Body Works 7 Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of a square wooden slat container from China Dear Ms. Clark: In your letter dated October 7, 1998, you requested a tariff classification ruling. A sample was submitted for our examination. The ruling request identifies the item as "Square wooden slat container with handle." The sample submitted with your request, style no. 110079, is a small wooden basket with a moveable handle. The container measures approximately 11«" in height (including the handle) and 4«" in depth. The walls are constructed of solid continuous sheets of wood, approximately ¬" thick. It has a "slatted" appearance which is imparted by shallow grooves and a striped color scheme on the exterior and is painted green, white and blue. It is suitable for use as a decorative, multipurpose receptacle to rest on a shelf of the like. Your sample is herein returned. The applicable subheading for this wooden container, style no. 110079, will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for: wooden articles of furniture not falling within Chapter 94. The rate of duty will be 3.6% ad valorem. 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. Sincerely, Jon A. Batt Port Director Detroit, Michigan

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