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NY 862063

April 29, 1991

CLA-2-44:S:N:N1:230 862063


TARIFF NO.: 4415.10.9000

Ms. Carol A. Garrity
Garrett-Hewitt International, Inc.
901 No. Broadway, Suite 16
No. White Plains, NY 10603

RE: The tariff classification of a wood packing container from Taiwan

Dear Ms. Garrity:

In your letter dated April 1, 1991, you requested a tariff classification ruling.

The ruling was requested on a product intended to be used as a packing container. A sample was submitted. It consists of an open 8 inch square box made of a plywood bottom and 2-3/4 inch high wood veneer sides. After importation by you, it will be filled with merchandise such as caps or scarves along with perfume. A clear acetate top and an inner tray will be added. Then the packed merchandise will be sold at retail.

These containers are packing containers provided for in heading 4415, Harmonized Tariff Schedule of the United States (HTS). The boxes and articles provided for in heading 4420, HTS, as suggested, are durable small furnishings such as jewelry boxes. Heading 4420, HTS, does not provide for packing boxes.

The applicable subheading for the packing container, in the condition as imported, will be 4415.10.9000, HTS, which provides for cases, boxes, crates, drums and similar packings; other (than packing boxes and cases with solid sides, lids and bottoms). The rate of duty will be 16-2/3 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

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