The tariff classification of a plywood wet painting case from China

NY R03896 June 6, 2006 CLA-2-44:RR:NC:2:230 R03896 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Mr. Carl J. Judson Phantom Canyon Ranch Co. D/b/a Guerrilla Painter LLC 851 CR 76H Livermore, CO 80536 RE: The tariff classification of a plywood wet painting case from China Dear Mr. Judson: In your letter dated May 6, 2006 you requested a tariff classification ruling. The ruling was requested on a product described as the “Adjustable Wet Painting Carrier Case.” Photographs of the product were submitted. The product is a wood case designed to store and carry wet paintings. It consists of a rectangular plywood box with a strap handle on top, a sliding front panel lid and a front snap closure. The case will be imported in five different sizes with the following interior dimensions: 4.5” x 6” x 8”, 4.5” x 8” x 10”, 4.5” x 9” x 12”, 4.5” x 11” x 14” and 4.5” x 12” x 16”. The different interior dimensions hold various common sizes of paintings. The interior of the case is milled with a series of grooves on the top and bottom. The grooves will receive plastic divider strips that help to separate and support the wet paintings. The strips are removable, so that an adjustment can be made for paintings of different thicknesses, such as canvas stretched over a frame or standard 1/8” thick or ¼” thick. You state, however, that the plastic divider strips will not be imported with the cases. They will be supplied by a company in the United States and will be installed inside the cases after importation. Nevertheless, the product, in the condition it will be imported in, is a plywood case that has the essential character of a wet painting case. General Rule of Interpretation 2 (a) of the Harmonized Tariff Schedule states that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. The applicable subheading for the plywood wet painting case 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, 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/. 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