The tariff classification of painted wood boxes, trays and wastebaskets from China

N025534 April 22, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500; 4420.90.8000 Ms. Leslie Grillo QVC 1365 Enterprise Drive West Chester, PA 19380 RE: The tariff classification of painted wood boxes, trays and wastebaskets from China Dear Ms. Grillo: In your letter dated April 1, 2008 you requested a tariff classification ruling. The ruling was requested on a product described as a “Hand Painted Room in a Box Set.” Photographs of the set were submitted. The set consists of an assortment of household articles in a trunk-style container. The trunk and all of the articles are constructed of medium density fiberboard (MDF) and are hand painted with matching motifs. The articles in the trunk consist of a tray, a wastebasket and two keepsake boxes. (An additional article listed in your letter, the tissue box, will not be imported, according to updated information given by you in a phone conversation and in an e-mail message). The trunk is an unlined rectangular box with a lid, measuring 18.94” long x 15” x 14.17”. The tray measures 14.37” x 10.4” x 1.8” and has slightly curved sides with two openings for handles on the ends. It is a decorative painted container and not a serving tray. The wastebasket is an open oval container measuring 9.6” x 6.25” x 7”. The keepsake boxes are unlined oval shaped boxes with lids in two sizes, large (9.65” x 6.5” x 3.7”) and small (8.62” x 5.5” x 2.76”). You state that the vendor suggested classification of the “Room in a Box” set in subheading 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other wooden furniture. However, the articles are neither classifiable as a set nor as furniture. The articles in the “Room in a Box,” described above, consist of an assortment of small household furnishings finished with a common decorative theme. However, since they are not designed to be used together for a specific activity or purpose, they are not classifiable together for tariff purposes. Each article is classifiable separately. The trunk, which contains the other articles, is itself a household storage container, classifiable separately. It is not mere packing. The trunk is not specifically designed to be placed on the floor and therefore, it is not classifiable as furniture. The applicable subheading for the trunk and the keepsake boxes, 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; other (than cigar or cigarette boxes), not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the tray and the wastebasket, described above, will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 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