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 > 1998 NY Rulings > NY 885339 - NY 885527 > NY 885355

Previous Ruling Next Ruling
NY 885355

May 4, 1993

CLA-2-44:S:N:N8:230 885355


TARIFF NO.: 4421.90.9540

Ms. Catherine Pritchard
Expeditors International of Washington, Inc. P.O. Box 2568
South San Francisco, CA 94083-2568

RE: Tariff classification of a Christmas bear box from China or Taiwan

Dear Ms. Pritchard:

In your letter dated April 15, 1993, on behalf of your customer, Institutional Financing Services, Inc., you requested a tariff classification ruling.

The ruling was requested on a Christmas bear box. A sample was previously submitted. The box is made of wood and shaped and painted like a bear in a Santa suit. It measures approximately 5 inches wide, 2 inches high and 2-1/4 inches deep. The back side of the box extends higher to 6 inches and is in the shape of the bear's head and shoulders. The box will be imported empty but will be filled with candy and offered for sale with the candy during the holiday season. A brochure states that when empty the box can hold mementos.

The applicable subheading for the Christmas bear box will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 5.1 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

Previous Ruling Next Ruling