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NY B88978

September 25, 1997

CLA-2-44:RR:NC:2:230 B88978


TARIFF NO.: 4420.90.2000

Ms. Marian Clare
Airport Clearance Service
55 Inip Drive
Inwood, NY 11096

RE: The tariff classification and marking of a wooden lacquered humidor box from Vietnam

Dear Ms. Clare:

In your letter dated August 21, 1997, on behalf of your client, What Goes Around Comes Around Productions Inc., you requested a tariff classification and a marking ruling.

The ruling was requested on a wooden lacquered humidor box. A sample of a hinged box measuring approximately 10 inches wide by 11-3/4 inches long by 3-1/4 inches high was submitted. The box is made of wood and finished with lacquer inside and outside. In addition, the top of the lid has a decorative wood grain design. The box is handcrafted in Vietnam and is stated to be valued at $11.00 each. Fitted pieces of plain cedar wood line the sides of the box and divide the box into three sections. The wood liner pieces are made in China and are valued at $2.50 per box. A humidification system consisting of a piece of foam inside a plastic housing is included inside the lacquer box. The housing has a magnetic back and a separate self-adhesive metal plate for mounting on the inside lid of the lacquer box. The humidification system is made in China and is valued at $0.44 each. Printed matter about the humidor and a paperboard packing box for the humidor valued at $0.11 are made in Hong Kong.

The lacquered wooden box, the liner pieces and the humidification system together make a humidor. The imported humidor is a composite good. All components making up a composite good will be classified according to the component which gives the essential character. The essential character of the humidor is imparted by the lacquered wooden box which exceeds in importance, value, and area all the other components.

The applicable subheading for the humidor will be 4420.90.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for caskets and cases for jewelry or cutlery and similar articles, of wood;. . . cigar and cigarette boxes. The rate of duty will be 60 percent ad valorem. General Note 3(b), HTSUSA, on Column 2 rates of duty noted.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. No special marking exceptions are provided for articles making up sets, mixtures or composite goods.

Since each of the components of the humidor is separately identifiable and has not been substantially transformed by being combined, each is required to be marked with its country of origin. An examination of the sample shows that the humidor is presently acceptably marked. The sample has a permanently attached sticker on the bottom of the lacquer box, which states the following:

CM-101 Lacquer Humidor
Lacquer Box . . . . . . . . Handcrafted in Vietnam Wood Insert . . . . . . . . Handcrafted in China Humidification System . . . Made in China Box & Printing . . . . . . Made in Hong Kong Distributed By: Cigar Maven/DMS
PO Box 5000, Dover N.J. 07802-5000

If preferred, the country of origin marking statement for the paperboard packing box and printing material could be omitted because it is relatively insignificant and would have no influence on a purchaser's decision.

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.


Robert B. Swierupski

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