The tariff classification of a storage box with a hinged photo frame lid from China

N138175 January 5, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Georgette Lazzara R F International 1983 Marcus Avenue Suite 100 Lake Success, NY 11042 RE: The tariff classification of a storage box with a hinged photo frame lid from China Dear Ms. Lazzara: In your letter dated October 21, 2010 you requested a tariff classification ruling. The ruling was returned to you for additional information which was resubmitted to this office on December 13, 2010. The ruling was requested on a storage box with a hinged photo frame lid, style # 653538. A sample of the box was submitted, which will be returned to you as requested. The storage box has a hinged lid with a photo window and is designed to be placed on a dresser or table. The box measures approximately 7 7/8 inches (w) x 6 ½ inches (d) x 3 inches (h) and is constructed of medium density fiberboard (MDF) with a white painted surface. The lid of the box has a ½-inch-wide, silver-plated steel border.  This border frames a pink or blue brushed aluminum insert.  On the upper left side of the insert is a silver-plated steel ornament cast in the shape of babies’ shoes and a ribbon.  On the right side of the insert is a single picture window with a ¼-inch-wide, silver-plated steel border and a transparent glass overlay.  The underside of the lid has a paperboard backing, held by four metal sliding hinges, that is removable for the insertion of a photograph.  A black velvet-like fabric lines the interior of the box and back portion of the lid.  The box is marketed with a printed photo of a baby inserted in the picture window, and is intended to be used to store small baby items. The storage box with a hinged photo frame lid is a composite good made up of multiple components of different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject storage box is imparted by the fiberboard, which predominates in weight, value, and surface area, and which gives the storage box its structure and function. The applicable subheading for the storage box with a photo frame lid will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, of wood; 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division