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 > 1997 NY Rulings > NY 883272 - NY 883567 > NY 883359

Previous Ruling Next Ruling
NY 883359

March 25, 1993

CLA-2-44:5:N:N8:230 883359


TARIFF NO.: 4420.90.6500; 4420.90.8000

Mr. Warren E. Coe
Amway Corporation
7575 Fulton St., East
Ada, MI 49355-0001

RE: The tariff classification of wooden jewelry boxes, tissue box cover, wall shelf organizer and wall curio cabinet from Taiwan

Dear Mr. Coe:

In your letter dated February 15, 1993 you requested a tariff classification ruling.

The ruling was requested on five wood products consisting of two jewelry boxes, a tissue box cover, a wall shelf organizer and a curio cabinet. Photographs of the products were submitted. Item SKU No. Z1655 is a wooden jewelry box shaped somewhat like a piano which opens from the top. It has compartments lined with textile fabric. Item SKU No. Z2628 is a wooden box with drawers lined with textile fabric and an additional lined top compartment with a lid. Item SKU No. Z1735 is a wooden tissue box cover shaped and painted like a house. Item SKU No. X2657 is a small wooden wall shelf organizer consisting of short narrow shelves and end pieces. Item SKU No. X0133 is a small wooden wall mounted curio cabinet with glass front doors and side panels.

The applicable subheading for the wooden jewelry boxes will be 4420.90.6500, 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; lined with textile fabrics. The rate of duty will be 2.2 cents per kilogram plus 2.9 percent ad valor em.

The applicable subheading for the tissue box cover, the wall shelf organizer and the wall mounted curio cabinet will be 4420.90.8000, HTS, which provides for Wooden articles of furniture not falling within chapter 94. The rate of duty will be 5.1 percent ad valor em.


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

See also: