The tariff classification of a wooden shoe box from China

N011429 June 13, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Mr. James H. Breda dba Liteship International 440 McClellan Hwy East Boston, MA 02128 RE: The tariff classification of a wooden shoe box from China Dear Mr. Breda: In your letter dated May 14, 2007, on behalf of the importer, Creative Solutions I, Ltd., you requested a tariff classification ruling. The ruling was requested on an empty wooden shoe box, a photograph of which was submitted. In addition, a sample of the cover of the box was submitted, which will be returned to you as you requested. The shoe box is a sturdy rectangular container with a sliding top, measuring 14” x 10” x 7.5”. It is made of MDF (medium density fiberboard), laminated on both sides (exterior and interior) with a paper printed with a decorative wood grain design. The sample sliding top cover is approximately 5 mm thick and has a finger hole cutout on one end. It is decoratively finished with an oak grain on both sides and is embossed with the shoe company logo on top. The box will be provided to the consumer when he purchases a pair of hiking shoes. You state that although the box can be reused as a storage box, you believe that it is essentially a packing container. You suggested classification in subheading 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS). However, this subheading provides for boxes of paper or paperboard. The subject box is made of MDF, which is a wood classifiable in Chapter 44, HTSUS. Further, the subject box is not a usual packing container for shoes. It is a fancy reusable storage box given to consumers as a gift with the purchase of a pair of shoes. The applicable subheading for the wooden shoe box, described above, 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, 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/. 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