The tariff classification of a painted wooden jewelry box from China

NY G88690 April 19, 2001 CLA-2-44:RR:NC:2:230 G88690 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Barbara Y. Wierbicki Tompkins & Davidson, LLP 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a painted wooden jewelry box from China Dear Ms. Wierbicki: In your letter dated March 21, 2001, on behalf of your client, Avon Products Inc., you requested a tariff classification ruling. The ruling was requested on a Barbie™ jewelry box, item # PP221072. A sample of the product was submitted, which will be returned to you as you requested. The sample consists of a two drawer dresser style box measuring approximately 6” wide by 7-1/4” high by 3-1/2” deep. The box is made of wood and is decoratively painted white with pastel pink and purple on the front of the drawers. It is additionally painted with small hearts and flowers and the name “Barbie”™. One of the drawers has two compartments including a ring compartment. Both drawers are fully lined with textile fabric. The applicable subheading for the Barbie™ jewelry box, item # PP221072, will be 4420.90.6500, 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, all the foregoing of wood; other; lined with textile fabrics. The rate of duty will be free. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division