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NY 878987

October 23, 1993

CLA-2-44:S:N:N1:230 878987


TARIFF NO.: 4420.90.6000

Mr. Peter Wei
Super Time International Corp.
7611-J Rickenbacker Drive
Gaithersburg, MD 20879

RE: Tariff classification of wooden jewelry case from China

Dear Mr. Wei:

In your letter dated October 2, 1992, you requested a tariff classification ruling.

The ruling was requested on two items, a wooden jewelry case and a copper box. A sample of each item was submitted. They will be returned to you as you requested. The jewelry case measures 8- 1/2 inches high by 6 inches wide by 4-1/2 inches deep. It is divided into four drawers which are lined with textile fabric. The bottom drawer has a ring compartment. The jewelry case is made of wood and is stained and lacquered. It has brass fittings, a musical movement and small decorative inserts.

The applicable subheading for the wooden jewelry case will be 4420.90.6000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes and similar boxes, cases and chests, of wood, lined with textile fabric. The rate of duty will be 2.2 cents per kilogram plus 2.9 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the approximately one inch square copper box with a decorative porcelain insert on the top. Your request for a ruling for this item should include the identity of the material that the box is plated with.

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.


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