The tariff classification of a wooden box with two drawers from China

NY M86496 October 5, 2006 CLA-2-44:RR:NC:2:230 M86496 CATEGORY: Classification TARIFF NO.: 4420.90.6500; 4420.90.4500 Ms. Sara May Dan Dee International Ltd. 7282 123rd Circle North Largo, FL 33773 RE: The tariff classification of a wooden box with two drawers from China Dear Ms. May: In your letter dated August 31, 2006 you requested a tariff classification ruling. The ruling was requested on a wooden box with two drawers, item # DY568474MS. A sample was submitted for our review, which will be returned to you as you requested. The sample box is a small chest of drawers measuring approximately 6” wide x 5” deep x 7” high. The box is made of wood and decoratively painted on the outside with Chinese symbols and with red, black and gold paint. The inside of the drawers are fully lined with textile fabric. In a telephone conversation with this office, you also requested the classification of this product with optional unlined drawers. You state that the wooden box will be sold as a table top home decoration and suggest that it should be classified in subheading 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. However, the product is a wooden box suitable for holding jewelry, trinkets or other small articles. It is provided for under a subheading with a more specific description than the general description of subheading 4420.90.8000, HTSUS. The applicable subheading for the wooden box with two drawers lined with textile fabric, item # DY568474MS, will be 4420.90.6500, HTSUS, 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 applicable subheading for the wooden box, identical to the box described above but with two unlined drawers, will be 4420.90.4500, HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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