The tariff classification of a faux leather covered wood box from India

N021003 January 17, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Colleen Schmolke Global Trade Operations Target Customs Brokers, Inc. 7000 Target Parkway N NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of a faux leather covered wood box from India Dear Ms. Schmolke: In your letter dated December 10, 2007, on behalf of the Target Corporation, you requested a tariff classification ruling. The ruling was requested on a decorative box described as the “bronze/gold faux leather box,” item # 236-01-0276. A sample of the product was submitted, which will be returned to you as you requested. The sample consists of a square box, measuring 3.5” x 3.5” x 3”, with an attached lid. It is constructed of wood fiberboard, stated to be medium density fiberboard (MDF). The exterior surface is covered with a gold colored plastic material which has been embossed with a decorative pattern. The interior is lined with a black polyester fabric reinforced or backed with a paperboard. The subject box is a composite good, composed primarily of two materials, wood and plastic. The essential character of the box is imparted by the wood because of the role the wood plays in the functioning of the article. The applicable subheading for the “bronze/gold faux leather box,” item # 236-01-0276, will be 4420.90.6500, 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, lined with textile fabrics. The general rate of duty will be free. 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