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NY F87775

June 21, 2000

CLA-2-44:RR:NC:SP:230 F87775


TARIFF NO.: 4420.90.6500

Mr. Peter Weinrauch
Import Commodity Group Ltd.
131 East Merrick Road (2nd fl.)
Valley Stream, N.Y. 11581

RE: The tariff classification of metal-covered wood trinket boxes from China.

Dear Mr. Weinrauch:

In your letter dated May 25, 2000, you requested a tariff classification ruling on behalf of your client, Asiana Trading Company (Rockville Center, NY).

A sample identified as a “sunshine” trinket box was submitted and is being returned to you as requested. It is a 2¾” x 2¾” x 2½”(H) wooden box with a hinged, flip-open lid and a metal latch closure. All of the exterior surfaces, with the exception of the bottom, are covered with thin metal sheeting that has been stamped or embossed with designs (including, on the lid, a representation of the sun). You identify the metal as copper. The interior, which has no compartments, fittings or the like, is fully lined with textile fabric.

For tariff classification purposes, the wood will be regarded as the material that imparts the essential character of this composite article. The wood gives the box its structure and allows it to function as a receptacle. The metal sheeting is merely a decorative covering.

Accordingly, the applicable subheading for the “sunshine” trinket box will be 4420.90.6500, 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: lined with textile fabrics. The rate of duty will be free.

We note that the sample is not marked with its country of origin. When imported into the United States, the goods will be required to be so marked (e.g., “Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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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