The tariff classification of decorate your own wood box sets from China

NY L81796 January 21, 2005 CLA-2-44:RR:NC:2:230 L81796 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Raeann Laratro Natural Science Industries, Ltd. 105 Price Parkway Farmingdale, NY 11735 RE: The tariff classification of decorate your own wood box sets from China Dear Ms. Laratro: In your letter dated December 23, 2004 you requested a tariff classification ruling. The ruling was requested on two products: item #1082 (Decorate Your Own Music Box) and item #21103 (Paint & Stencil Wood Chest). A sample of each item was submitted. The products consist of primed wood fiberboard boxes and various materials for decorating the surfaces of the boxes. Individual boxes and enough material to decorate them are packed and sold together in cardboard retail packing boxes printed with instructions and illustrations. Item #1082 consists of a rectangular wood box with a hinged lid measuring approximately 5-5/8” wide x 4-1/8” deep x 2-3/4” high. The interior of the box is an open compartment lined with a flock-coated paper (not a textile fabric). The box has a small plastic mirror, a dancing ballerina and a musical movement. The exterior of the box is painted white. Included with the box are paint pots, a paintbrush, a paper stencil sheet and a heart shaped sponge. Item #21103 consists of a wood chest with three drawers measuring approximately 7” wide x 2-1/4” deep x 5-1/2” high. The chest and drawers are painted white on all exterior and interior surfaces. Included with the chest are paint pots, a paintbrush, a paper stencil sheet, a heart shaped sponge and plastic rhinestones. The wood boxes and their decorating materials are put up together for the specific activity of decorating the boxes. The boxes and the materials are classifiable together as goods put up in sets for retail sale. The essential character of the sets is imparted by the wood boxes. The applicable subheading for item #1082 (Decorate Your Own Music Box) and item #21103 (Paint & Stencil Wood Chest) will be 4420.90.4500, 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, not lined with textile fabrics. The rate of duty will be 4.3 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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