The tariff classification of wooden photo boxes from China

N056062 April 29, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Mr. David Strong Evans and Wood & Co., Inc. 612 E. Dallas Rd., Ste. 200 Grapevine, TX 76051 RE: The tariff classification of wooden photo boxes from China Dear Mr. Strong: In your letter dated March 20, 2009, on behalf of Hobby Lobby Stores, you requested a tariff classification ruling. The ruling was requested on three styles of wooden photo boxes. Samples of the boxes were submitted, which will be returned to you as you requested. Style # 526418 is described as a wooden photo frame box. The sample is packed in a cardboard box, labeled as a “Photo Storage Box – Spinner.” The product is an empty storage box with hexagonal sides and a round lid and a round bottom. It is made of solid wood with a walnut finish. The box measures approximately 8 ½” diameter x 5” high (not counting the knob on the lid). The bottom is mounted on a 7 ¾” diameter swiveling round base. The six side panels of the box are in the form of frames with removable fiberboard backings and glass covers, each designed to display a 3” x 3” photograph. Style # 526244 is described as a wooden photo frame box with three swing-out trays. The sample is packed in a cardboard box, labeled as “Photo Storage Box w/Trays.” The product is a rectangular box, measuring approximately 5” wide x 5” deep x 7 ¼” high. It is made of solid wood with a walnut finish. The box is divided into three equal empty storage drawers that swing out to one side. The remaining two sides of the box are in the form of frames with removable fiberboard backings and glass covers, each designed to display a 4” x 6” photograph. Style # 526020 is described as a wooden photo album box. The sample is packed in a cardboard box, labeled as a “Photo Album, Storage Box.” The product is a rectangular box with a hinged lid, measuring approximately 6” wide x 6” deep x 8 ½” high. Contained inside the box are four removable photo albums, each with ten plastic pages bound to a wooden spine. The box is made of solid wood with a walnut finish. The four side panels of the box are in the form of frames with removable fiberboard backings and glass covers, each designed to display a 4” x 6” photograph. The fiberboard backings extend up to 3/8” from the top of the interior of the box, forming a ridge on which the wooden spines of the photo albums rest. The lid of the box is in the form of a frame designed to hold a 4” x 4” photograph. The three styles of boxes are composite goods consisting of different components. Style # 526418 and style # 526244 consist of wooden boxes which incorporate picture frame components. The essential character of these styles is imparted by the boxes which play the primary role in the functioning of these products. The picture frame components play a secondary role; they are added features of the boxes. Style # 526020 is a composite good consisting of three components: a storage box incorporating picture frame components and photo albums. The photo albums, with wooden spines simulating drawers, are designed to fit and rest inside the box and are composite components of the box. The box, by itself, without the photo album inserts, is a complete box with its own lid. Although it contains specific contents, namely the photo albums, the box still functions as a storage box. It has not changed its nature into a photo album cover. The subject photo album box is different than the “photo album box” in NY ruling # R01152, which you referenced in your letter. The product in that ruling consisted of an album of 100 polypropylene sleeves attached to a wooden spine that formed the top of a “box”. The sides of the “box” formed the covers of the photo album. In that case, the wood and album components were integral parts. Without the album component, there was no actual box. Therefore, the product in ruling # R01152 is distinguishable from the subject box. The subject style # 526020 is a box similar to style # 526418 and #526244. It is primarily a box with the additional features of picture frame panels and photo album inserts. Therefore, we find that the essential character of this style is imparted by the box. The applicable subheading for the wooden photo boxes, style # 526418, # 526244 and # 526020, 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 (than cigar or cigarette boxes): 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