The tariff classification of a wood box from China

NY R01611 April 1, 2005 CLA-2-44:RR:NC:2:230 R01611 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. June Hung Joyas Manufacturing Ltd. Flat A, 11/F Hop Hing Ind. Bldg. 702-704 Castle Peak Road Kowloon, Hong Kong RE: The tariff classification of a wood box from China Dear Ms. Hung: In your letter dated March 12, 2005 you requested a tariff classification ruling. The ruling was requested on a product described as a black wood box. The materials of the box are stated to be oak laminated with medium density fiberboard. The size of the box is given as 11.5cm x 10cm x 5cm. Based on this description, the product is a plain rectangular box made entirely of wood, not lined with any material. The box may be painted black. The applicable subheading for the black wood box described above will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem. You inquired whether any licenses or quarantine requirements were applicable. No license is required to import this product into the United States. Regarding quarantine requirements, please contact the United States Department of Agriculture at the following location: U.S. Department of Agriculture A.P.H.I.S., PPQ 4700 River Road, Unit 136 Riverdale, MD 20737 The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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