United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0851851 - NY 0851936 > NY 0851879

Previous Ruling Next Ruling

NY 851879

May 14, 1990

CLA-2-44:S:N:N1:230 851879


TARIFF NO.: 4420.90.4000; 6307.90.9050

Ms. Lorraine M. Dugan
Associated Merchandising Corp.
1440 Broadway
New York, NY 10018

RE: The tariff classification of a trinket box and a hanger from Taiwan

Dear Ms. Dugan:

In your letter dated April 20, 1990, you requested a tariff classification ruling.

Samples of the products to be classified were submitted. They will be returned to you as you requested. The products consist of a trinket box and a hanger.

The box is heart-shaped and made of a plywood bottom, a plywood top and chipwood sides. It is decorated on the outside with a floral printed polyester and cotton blend material which is glued directly onto the surface of the box. The inside of the wood box is not lined or otherwise decorated. Essentially, this product is a decorated wood box. The simple textile covering on it is not any more unusual than a paper covering, a plastic covering or any other decorative finishing applied to the box. The sample is labelled "wood chip box" and will not be marketed as a textile box.

The hanger consists of wood with rough edges which is padded with foam and covered completely with a printed polyester and cotton material. It has a plastic hook and a textile bow tied around the hanger and hook. The wood portion is not visible. This type of hanger is generally marketed as a textile hanger.

The applicable subheading for the trinket box will be 4420.90.4000, Harmonized Tariff Schedule of the United States (HTS), 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 6.7 percent ad valorem.

The applicable subheading for the hanger will be 6307.90.9050, HTS, which provides for other made up textile articles; other, other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling