The tariff classification of wooden seafood packing boxes from China

NY H87043 February 5, 2002 CLA-2-44:RR:NC:2:230 H87043 CATEGORY: Classification TARIFF NO.: 4415.10.9000 Mr. John Phillip Liu Customs Broker 11222 La Cienega Blvd., Suite # 328 Inglewood, CA 90304 RE: The tariff classification of wooden seafood packing boxes from China Dear Mr. Liu: In your letter dated December 21, 2001, on behalf of the importer, Worldlinks Enterprise Inc., you requested a tariff classification ruling. The ruling was requested on three styles of wooden packing boxes used for packing of seafood. Samples of style numbers 168, 170 and 180 were submitted. The boxes are also used for serving the seafood in markets and restaurants. Primarily, however, they are used as packing. Style #168 consists of two wooden trays stacked together and a plastic lid. The trays measure approximately 3-1/2” wide by 6-1/8” long by 1” high. One of the trays has a solid bottom, two solid sides and two sides with large openings on the ends. The other tray has a bottom with open slits along the lengths of the sides, two solid sides and two open sides on the ends. The plastic lid has a large opening on top. Style #170 consists of two identical wooden trays stacked together and a plastic lid. The trays measure approximately 3-1/4” wide by 6-1/2” long by 7/8” high. They have bottoms with open slits along the sides and four solid sides. The plastic lid is solid or without openings. Style #180 consists of a wooden box with a wooden lid and a plastic lid. The box measures approximately 4-1/2” wide by 7” long by 1-1/2” high. It has four open slits spaced along the ends on the bottom. The sides and lids are solid. The applicable subheading for the wooden seafood packing boxes will be 4415.10.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for packing cases, boxes, crates, drums and similar packings, of wood, other. The rate of duty will be 10.7 percent ad valorem. 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