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NY E84832

July 22, 1999

CLA-2-44:RR:NC:SP:230 E84832


TARIFF NO.: 4420.90.4500; 4420.90.8000

Ms. Michele Smith
Sears, Roebuck and Co.
Dept. 733IMP BC 172A-A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of wooden boxes (miniature trunks) and wastebaskets/planters from China.

Dear Ms. Smith:

In your letter dated July 2, 1999, you requested a tariff classification ruling. Three samples were submitted and are being returned to you as requested.

Stock #93880 is a square 6 ½” x 6 ½” x 4 ½”(H) “trunk” with a hinged, flip-open lid secured by a metal latch at the front. It is made essentially of continuous sheets of wood, but portions of the exterior are decorated with strips of bamboo and metal. The sample is said to represent part of a two-piece set; the other trunk is larger (8 ¼” x 8 ¼” x 6”) but features the same type of construction.

Stock #93897 is an octagonal “trunk,” roughly 5” x 8 ¼” x 3 ¾”(H), having a flip-open lid with a latch closure. Its bottom, sides and lid are made of solid wood panels about 3/8” thick. The exterior surfaces of the sides and lid are decoratively covered, mainly with thin sheet metal (silver- and gold-colored) but also with some accenting strips of bamboo or similar vegetable material. The sample represents part of a three-piece set; the other two pieces are said to have somewhat larger dimensions but the same type of construction.

The applicable subheading for the #93880 and #93897 trunks will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 4.3%.

Stock #93887 is a bucket-shaped receptacle, open at the top, measuring about 7½” in diameter and 6” in height. The base and sides are composed of continuous sheets of wood, but bamboo rims encircle the item at the top and the bottom. The exterior is painted in a red, green and silver motif incorporating evergreen trees and stars. The sample is said to be part of a three-piece wastebasket/planter set. The other members of the set will have the same construction, but their dimensions will be 9” x 8¼”(H) and 11½” x 10¼”(H), respectively.

The applicable subheading for the #93887 wastebasket/planter set will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

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 212-637-7009.


Robert B. Swierupski

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