The tariff classification of a wooden storage box from China

NY L86802 August 30, 2005 CLA-2-44:RR:NC:2:230 L86802 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. JoAnne Meintzer Western Overseas Corporation 406 Elmwood Court Sharon Hill, PA 19079 RE: The tariff classification of a wooden storage box from China Dear Ms. Meintzer: In your letter dated July 29, 2005, on behalf of the importer, Computer Expressions Inc., you requested a tariff classification ruling. The ruling was requested on a wooden lined storage box, SKU # 70884. A sample of the item was submitted, which will be returned to you as you requested. The sample is a small chest made of wood measuring approximately 9” wide x 7” deep x 8-1/2” high. It has a rounded hinged lid with a metal clasp closure and a short imitation leather strap handle. The exterior of the box is partially covered with imitation leather and is decorated with two imitation leather straps. The interior of the box consists of one open storage space that is lined with fabric. You state that the box will be used for storage of compact discs. However, the box is of a kind used to store a variety of small things in a home. The applicable subheading for the wooden storage box, SKU # 70884, 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 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