The tariff classification of wooden jewelry box from Indonesia

N249972 February 26, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Melanie Villant Kheops International P.O. Box 177 Colebrook, NH 03576 RE: The tariff classification of wooden jewelry box from Indonesia Dear Ms. Vaillant: In your letter dated January 27, 2014, you requested a tariff classification ruling. The ruling was requested on a wooden jewelry box which is described as, “Carved Wood Puzzle Box”. A representative sample and product specifications were submitted for our review. The sample will be retained for future reference. The sample jewelry box is an oval-shaped wooden container. You state that the box is available in six different styles (26400, 26401, 26402, 26403, 26404 and 26405) that measure approximately 4 ½” to 5 ½”in diameter x 2 ½”in height. The box is not lined. The lid of the box is composed of 3 parts that form a puzzle-like operation. In order to open the box the puzzled lid must be unfastened. You state that the box will be marketed to store small jewelry and other personal articles. The box will not be sold as a children’s toy. The applicable subheading for the wooden jewelry box will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for caskets and cases for jewelry or cutlery and similar articles, of wood: Other: 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 Laurel Duvall at (646) 733-3035. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division