The tariff classification of a fabric-covered wooden box from India.

NY L83199 March 16, 2005 CLA-2-44:RR:NC:SP:230 L83199 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Mr. Sudarshan Uppuluri 660 Montrose Avenue South Plainfield, NJ 07080 RE: The tariff classification of a fabric-covered wooden box from India. Dear Mr. Uppuluri: In your letter dated February 22, 2005, you requested a tariff classification ruling. A sample identified as an “Xmas Ornament Gift Box” was submitted for our examination. It is a 4” x 4” x 3½”(H) box constructed of wood fiberboard panels having a thickness of approximately 3/32”. All interior and exterior surfaces of the box are covered with gold-colored polyester textile fabric. The flip-open lid and the base also incorporate thin layers of padding (concealed beneath the fabric) to impart a cushiony effect. In addition, the top surface of the lid is ornamented with red beads and fine, gold-colored wire. You did not state whether the boxes represented by the sample will be sold empty to retail customers or, alternatively, will be filled with Christmas ornaments or other merchandise prior to retail sale. In either event, however, it appears that the boxes are sufficiently durable and attractive to serve indefinitely as household storage receptacles for miscellaneous small articles. The applicable subheading for the above-described “Xmas Ornament Gift Boxes” will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: lined with textile fabrics. The rate of duty will be Free. The boxes must be marked with their country of origin (e.g., “Made in India”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. If, prior to retail sale, the boxes will be filled with merchandise originating in a country other than India, care must be taken to avoid misleading or confusing the ultimate purchaser. In that case, marking such as “Box Made in India” would be appropriate. 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 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 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