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NY 879277

November 3, 1993

CLA-2-44:S:N:N1:230 879277


TARIFF NO.: 4420.90.4000

Mr. Robert Keller
Expeditors International of Washington, Inc. P.O. Box 2568
South San Francisco, CA 94083-2568

RE: Tariff classification of unlined wooden jewelry boxes from Taiwan, Spain and Japan

Dear Mr. Keller:

In your letter dated October 9, 1992, on behalf of your customer, San Francisco Music Box Company, you requested a tariff classification ruling.
The ruling was requested on three unlined wooden jewelry boxes with musical movements. Item number 19-8366 from Taiwan is a 5 by 7 by 2-1/2 inch box with a print of kittens on the lid. Item number 77-0149 from Spain is a wooden box in the shape of a piano. Item number 69-0206 from Japan is in the form of a small upright chest.

The applicable subheading for the unlined wooden jewelry boxes will be 4420.90.4000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, not lined with textile fabrics. The rate of duty will be 6.7 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

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