The tariff classification of a wood packaging box from China

NY L85120 June 14, 2005 CLA-2-44:RR:NC:2:230 L85120 CATEGORY: Classification TARIFF NO.: 4415.10.3000 Ms. Irene Kwok CGroup HK Ltd. c/o Mr. Zakir Ally 12 W 57th St., 5th Fl New York, NY 10019 RE: The tariff classification of a wood packaging box from China Dear Ms. Kwok: In your letter, which was received in our office on May 19, 2005, you submitted additional information for a tariff classification ruling requested on March 18, 2005. The ruling was requested on a product described as a “Packaging Box in Wood (CKC1005-665).” A sample of the product was submitted. The sample is a rectangular box measuring approximately 12-1/2” long x 4” wide x 2” high. It has a sliding lid made of clear hard plastic. The box is made of medium density wood fiberboard (MDF) and finished with a black plastic material. The front of the box is printed with the name “Calvin Klein” in white. After importation, the box will used for packaging perfumes and will be sold together with the perfumes. The applicable subheading for the wood packaging box, CKC1005-665, will be 4415.10.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for packing cases, boxes, crates, drums and similar packings, of wood; . . . packing boxes and cases with solid sides, lids and bottoms. 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 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