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N015663 N0 Ruling Active

The tariff classification of a wooden box from China

Issued September 10, 2007 by U.S. Customs and Border Protection.

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N0 N015663 (September 10, 2007)

Tariff classification

HTS codes: 4420.90.4500

Headings: 4420

Product description

The box has a sliding lid on top and an open unlined interior. The exterior is finished with a dark brown color and a felt-like bottom. The box is a multi-purpose storage container.

CBP rationale

The applicable subheading for the wooden box, SKU # 10042856, will be 4420.90.4500, Harmonized Tariff Schedule of the United States (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.

Full text

N015663 September 10, 2007 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Geri K. Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a wooden box from China Dear Ms. Davidson: In your letter dated August 10, 2007 you requested a tariff classification ruling. The ruling was requested on a wooden box, SKU # 10042856. Photographs of a rectangular box measuring 8” x 5” x 5” were submitted. The box has a sliding lid on top and an open unlined interior. The exterior is finished with a dark brown color and a felt-like bottom. The box is a multi-purpose storage container. The applicable subheading for the wooden box, SKU # 10042856, will be 4420.90.4500, Harmonized Tariff Schedule of the United States (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/. 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

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