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NY A82974

May 15, 1996

CLA-2-44:RR:NC:GI:230 A82974


TARIFF NO.: 4415.10.9000

Ms. Cynthia A. Benway
Tower Group International
40 Pavilion Avenue
Providence, RI 02905

RE: The tariff classification of a wooden slotted box from China

Dear Ms. Benway:

In your letter dated April 24, 1996, on behalf of Ocean State Jobbers, Inc., you requested a tariff classification ruling.

The ruling was requested on a slotted box made of paulownia wood. A sample of the box which resembles a crate was submitted. It measures 7-1/2 inches long by 4-3/4 inches wide by 1-5/8 inches high. It consists of a top and bottom piece that fit together. The top and bottom piece each have four slats with spaces in between them. After importation the box will be filled with bars of soap and wrapped with tissue and cellophane. The box is meant to be a container to hold the soap for marketing. You also state that it may be used to hold the soap on a tub or sink. Primarily, the slotted box is a packing box; any other use is fugitive or incidental.

The applicable subheading for the wooden slotted box will be 4415.10.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for packing cases, boxes, crates, drums and similar packings, of wood, other. The rate of duty will be 14.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 212-466-5779.


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