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NY F89559

August 2, 2000

CLA-2-44:RR:NC:SP:230 F89559


TARIFF NO.: 4420.90.4500

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

RE: The tariff classification of miniature wooden trunks (boxes) from China.

Dear Ms. Smith:

In your letter dated July 11, 2000, you requested a tariff classification ruling.

The ruling was requested on stock number 95380, which is identified as a set of three “green-and-red trunks.” A sample representing the largest member of the set was submitted and is being returned to you as requested. It is a rectangular box, 11½” wide x 9” deep x 6¾” high, with a hinged, flip-open lid secured by a metal latch at the front. The box is made of plywood (stained to a reddish color), but the front panel and the top of the lid also have decorative overlays composed of dyed (green and red) interwoven strips of vegetable plaiting material. The exterior of the box also features decorative metal rivets and a pivoting metal handle at each end. The interior is bare, i.e., unlined and without compartments, fittings or the like.

A photo of the complete set shows that the other two boxes are identical in construction and design, but their dimensions are said to be 10” x 7½” x 5½” and 8¼” x 6” x 4¾”, respectively. All of the boxes are attractive containers suitable for storing miscellaneous small household articles.

You suggest that these boxes are classifiable in one of the tariff provisions for baskets of vegetable plaiting materials. However, we note that the items are made mostly of wood, which gives them their shape, structure and function. The woven strips of plaiting material serve only as surface decorations. We thus find that the wood imparts the essential character of the boxes.

Accordingly, the applicable subheading for the #95380 “green and red 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%. 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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