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The tariff classification of a rectangular wooden box from India.
Issued February 2, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F81079 (February 2, 2000)
Tariff classification
HTS codes: 4420.90.4500
Headings: 4420
Product description
You have identified the box with product code # C-50610. The wooden box is unlined and has no internal compartments.
CBP rationale
The applicable subheading for the wooden box will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar cases and chests, all the foregoing of wood…not lined with textile fabrics.
Full text
PD F81079 February 2, 2000 CLA-2-44:RR E08 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 a rectangular wooden box from India. Dear Ms. Kwok: In your letter dated December 21, 1999 you requested a tariff classification ruling. A sample was submitted of a rectangular wooden box with gloss lamination approximately 8” long x 2 ½” wide. You have identified the box with product code # C-50610. The wooden box is unlined and has no internal compartments. The applicable subheading for the wooden box will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar 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, if the GSP is renewed. 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, David Ballard Port Director Champlain, NY
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