CBP Ruling N240092 — The tariff classification of decorative wooden box from China

Tariff classification

Headings: 4420

Product description

The sample is an open-top square shaped container that measures approximately 4 ½” (h) x 3 3/8” (w) x 3 3/8” (l). The container is constructed of plywood and is available in three different styles. The interior base has a circular well measuring approximately 5mm deep x 1 ½” in diameter. The well is used to securely support an optional tea light candle. No candle is included with the item. One front panel of the submitted sample is decorated with a printed picture of a raven with the letters “R.I.P.” written below it. The second style available is decorated with a picture of a spider and the word “EEEK” written below it. The third style available is decorated with a picture of a bat and the word “BOO” written below it. The container is utilitarian as it functions as a tea light holder or other receptacle. Utilitarian articles are excluded from classification in Chapter 95 as festive articles by Legal Note 1(v) Ch 95, Harmonized Tariff Schedule of the United States (HTSUS). The box is therefore classifiable by its constituent material.

Full text

N240092 April 9, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jeanette Arciero Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of decorative wooden box from China Dear Ms. Arciero: In your letter dated March 19, 2013, you requested a tariff classification ruling. The ruling was requested on a decorative wooden box, which you identify as item # 932768. A representative sample was submitted for our review, which will be returned to you, as requested. The sample is an open-top square shaped container that measures approximately 4 ½” (h) x 3 3/8” (w) x 3 3/8” (l). The container is constructed of plywood and is available in three different styles. The interior base has a circular well measuring approximately 5mm deep x 1 ½” in diameter. The well is used to securely support an optional tea light candle. No candle is included with the item. One front panel of the submitted sample is decorated with a printed picture of a raven with the letters “R.I.P.” written below it. The second style available is decorated with a picture of a spider and the word “EEEK” written below it. The third style available is decorated with a picture of a bat and the word “BOO” written below it. The container is utilitarian as it functions as a tea light holder or other receptacle. Utilitarian articles are excluded from classification in Chapter 95 as festive articles by Legal Note 1(v) Ch 95, Harmonized Tariff Schedule of the United States (HTSUS). The box is therefore classifiable by its constituent material. The applicable subheading for the decorative wooden box will be 4420.90.8000, HTSUS, which provides Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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