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NY D81757

September 25, 1998

CLA-2-44:RR:NC:2:230 D81757


TARIFF NO.: 4421.90.9840

Ms. Jaime DeChellis
Westwater Enterprises
917 Mountain Ave.
Mountainside, NJ 07092

RE: The tariff classification of bug boxes (cages) of wood from China

Dear Ms. DeChellis:

In your letter dated August 27, 1998 you requested a tariff classification ruling.

The ruling was requested on a several styles of bug boxes or cages. Representative samples were submitted. They consist of small cages measuring 5-3/4 inches long by 3-1/2 inches wide by 6-1/2 inches high including the handle. The bottoms, ends and top bar and handle are made of solid wood. The sides are made of wire mesh which are stapled to the wood. The stapled part is covered with a textile strip. A decoratively painted wooden panel is glued to the bottom of each side. One end of the cage has a wooden hinged door which has a three dimensional wooden bug glued to it. Each cage is decorated with a different bug design.

The essential character of the bug boxes or cages is imparted by the wood. The wood plays a greater role in giving the article its shape and character and it exceeds the wire in weight and area.

The applicable subheading for the bug boxes or cages of wood will be 4421.90.9840, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.7 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.


Robert B. Swierupski

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