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NY 813586

September 11, 1995

CLA-2-44:S:N:N3:230 813586


TARIFF NO.: 4420.90.6500; 1301.90.9090

Ms. Carolyn Evans Nemia
International Treasure Chest, Inc.
One Greentree Centre, Suite 201
Marlton, NJ 08053

RE: The tariff classification of a wooden box (packed in a flocked textile drawstring pouch) containing frankincense and myrrh, from the United Arab Emirates; chest; filigree; multiple countries of origin; marking.

Dear Ms. Nemia:

In your letter dated August 11, 1995, you requested a tariff classification ruling.

A sample, identified as "Royal Treasures (TM) #2," was submitted and will be retained for reference. It consists of a miniature wooden chest that contains frankincense and myrrh. The chest, which measures about 8 1/2" x 2" x 2", is extensively decorated with brass filigree, and has a hinged, domed lid that is lined on the inside with a piece of textile fabric. The chest is packed in a nylon tricot "flocked velvet" drawstring pouch.

For tariff purposes, the item is not considered "goods put up in sets for retail sale," meaning that the chest and its contents will be separately classified. The pouch, however, will be treated as packing for the chest. For entry purposes, the declared value and weight of the chest should there-fore include the value and weight of the pouch.

The applicable subheading for the chest will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: other (than cigar and cigarette boxes): lined with textile fabrics. The rate of duty will be 1.8 cents per kilogram + 2.3% ad valorem.

The applicable subheading for the frankincense and myrrh will be 1301.90.9090, HTS, which provides for other (than certain enumerated) natural gums, resins and gum-resins. The rate of duty will be free.

You have indicated that the country of origin of the wooden chest is India, and that the frankincense and myrrh are products of "Arabia and East Africa." The pouch is made (from Korean fabric) in the United Arab Emirates (U.A.E.). All of these components will be brought together, and packed together as described above, in the U.A.E. prior to export to the United States.

The bottom of the sample chest bears a pressure-sensitive label which reads, "Made in India." This, by itself, is not acceptable, since there is no indication that the frankincense and myrrh originate elsewhere. We therefore suggest that the label be changed to read, "Chest made in India... frankincense and myrrh products of (name of country)." In this connection, please note that since "Arabia" and "East Africa" are not actual country names, they are not acceptable for marking purposes.

The pouch is the type of container described in General Rule of Interpretation 5(a), HTS, which pertains to containers shaped to fit a specific article, entered with said article, and suitable for long-term use. Since the instant pouch is specifically shaped to fit the wooden chest, and is suitable for long-term use with that chest, it should be marked with its own country of origin. The sample's sewn-in label reading "Made in United Arab Emirates" is acceptable for this purpose.

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.

If you have any further questions regarding this matter, please contact National Import Specialist Paul Garretto, at (212) 466-5779.


Jean F. Maguire

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