The tariff classification of a wooden flatware storage chest from China

N025949 May 8, 2008 CLA-2-44:OT:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Mr. Gary D. Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a wooden flatware storage chest from China Dear Mr. Hollis: In your letter dated April 9, 2008 you requested a tariff classification ruling. The ruling was requested on a flatware storage chest. Photographs of the product were submitted. The product is a rectangular chest with a hinged lid measuring 14.75” long x 10.75” wide x 3” high. It is made of wood and has an exterior stained finish. The interior is fitted with a divided flatware holder and is lined with a flannel felt cloth. The chest is designed to hold and store 108 pieces of flatware. The applicable subheading for the flatware storage chest described above 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 (than cigar or cigarette boxes): Lined with textile fabrics. The 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