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NY G81853

September 18, 2000

CLA-2-44:RR:NC:2:230 G81853


TARIFF NO.: 4420.90.4500

Mr. Julian Lynn
5174 Bellvale Ave.
San Diego, CA 92117

RE: The tariff classification of a trinket box made of totara wood from New Zealand

Dear Mr. Lynn:

In your letter which was received on September 7, 2000, you requested a tariff classification ruling.

The ruling was requested on a novel box handmade from native totara wood. A sample was submitted which will be returned to you as you requested.

The sample is a small box measuring approximately 5-1/2 inches long and 2 inches wide. The height tapers from 2-1/4 inches high on the right end to 1 inch high on the left end. The box has one full drawer on the bottom and an additional half drawer on the upper right side. The top of the box reflects the natural rough surface of the wood it is handmade from. A leaflet included inside one of the drawers states that the wood is obtained from the stumps of native New Zealand totara trees left over by pioneers from the last century. The novel box is suitable for placing on a dresser and for holding jewelry, coins or small trinkets.

The applicable subheading for the totara trinket box will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 percent ad valorem. Importations of wood products may be subject to import regulations administered by the U.S. Department of Agriculture (USDA). Information regarding applicable regulations administered by the USDA may be addressed to that agency at the following location:

U.S. Department of Agriculture
4700 River Road
Unit 136
Riverdale, MD 20737

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 the ruling letter, 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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