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NY C80228

October 29, 1997

CLA-2-44:RR:NC:2:230 C80228


TARIFF NO.: 4420.90.4500

Mr. Timothy E. Casey
3105 Justin Road
Flower Mound, TX 75028-2430

RE: The tariff classification of polished wooden jewelry boxes with plastic linings from Thailand

Dear Mr. Casey:

In your letter dated September 24, 1997 you requested a tariff classification ruling.

The ruling was requested on your Wellington and Romanoff series of jewelry presentation boxes. The boxes are assortments of small boxes designed to hold one or two pieces of jewelry. The assortments include ring boxes, watch boxes, pendant boxes and similar kinds of boxes generally received when jewelry is purchased. A sample of a Romanoff ring box was submitted. The two series differ slightly in style and color. Both kinds of boxes are made of wood with a highly polished finish on the outside. The inside is lined on the bottom with a padded plastic material. The boxes are packed in individual white paperboard packing containers.

The applicable subheading for the wooden jewelry boxes will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes of wood, not lined with textile fabrics. The duty rate will be 5.3 percent ad valorem.

Articles which are classifiable under subheading 4420.90.4500, HTSUSA, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin (or its container) must be legibly, permanently, and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. Since the imported boxes will be combined with jewelry before delivery to the ultimate purchaser, they should be marked "Wood box made in Thailand" in order to clearly show their country of origin.

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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