The tariff classification of wooden box from India.

PD F81078 January 26, 2000 CLA-2-44:RR:TC:E15 F81078 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Irene Kwok CDP Asia Ltd. 26/F.,Tower A, Southmark 11 Yip Hing Street Aberdeen, Hong Kong RE: The tariff classification of wooden box from India. Dear Ms. Kwok: In your letter dated December 21, 1999 you requested a tariff classification ruling. A sample square shaped wooden box with gloss lamination, item C-50611, was submitted with your request. The box, with lid, is approximately 4 inches square. The top or lid is ½ inch in depth and can be completely detached from the box, showing the unlined painted surface. The entire box is painted a black gloss with what appear to be gold shinning stars. The top and two sides are decorated with a face in a full moon, while the other two sides show a face in a half moon. The applicable subheading for the square wooden box, C-50611, will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for utensil cases and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 4.3%. Articles classifiable under subheading 4420.90.4500, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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, Allan Martocci Acting Port Director Philadelphia PA