The tariff classification of a wooden ring box from China

NY H86560 January 10, 2002 CLA-2-44:RR:NC:2:230 H86560 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a wooden ring box from China Dear Mr. Murphy: In your letter dated December 13, 2001, your reference # 01-4899-5(8) I, on behalf of your client Chippenhook Corporation, you requested a tariff classification ruling. The ruling was requested on two ring boxes, style numbers 9000-875 and 8610-883. The classification of style # 8610-883 is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters under separate ruling file # H87055. A sample of style # 9000-875 was submitted and will be returned to you as you requested. The sample is a square box with a hinged top. The bottom of the box is padded and contains a slit for holding a ring. The box measures approximately 2-1/4 inches long by 2-1/4 inches wide by 1-5/8 inches high. It is made completely of wood and has been coated with a clear material on the outside giving it a highly polished finish. The inside of the box is lined with a coated textile material. The applicable subheading for the ring box, style # 9000-875, 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division