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 > 1994 NY Rulings > NY 803639 - NY 877328 > NY 875803

Previous Ruling Next Ruling
NY 875803

July 16, 1992

CLA-2-44:S:N:N1:230 875803


TARIFF NO.: 4420.90.4000

Ms. Rosalyn McKenna
A. J. Arango, Inc.
P. O. Box 3007
Tampa, FL 33601

RE: The tariff classification of raffia covered wooden boxes from the Philippines

Dear Ms. McKenna:

In your letter dated June 25, 1992, you requested a tariff classification ruling on behalf of the Home Shopping Network, Inc.

The ruling was requested on a set of three octagon shaped boxes. Samples of a set of three nesting boxes were submitted. The boxes are constructed of wood and lined with felt covered paper. The outsides of the boxes are covered with strips of raffia and the edges are covered with sugar cane stalk strips. Dried flowers are glued to the tops of the lids.

The applicable subheading for the raffia covered wooden boxes 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 (than cigar or cigarette boxes); not lined with textile fabrics. The duty rate will be 6.7 percent ad valorem.

Articles classifiable under subheading 4420.90.4000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

Previous Ruling Next Ruling