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NY G85226

January 8, 2001

CLA-2-44:RR:NC:2:230 G85226


TARIFF NO.: 4420.90.4500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of painted wooden chests with drawers from China

Dear Mr. Hoffacker:

In your letter dated December 12, 2000, on behalf of the importer, Consolidated Stores Inc., you requested a tariff classification ruling.

The classification was requested on two table top painted wooden chests, item # M329 and # M331. Your request included a sample and a merchandise information sheet for each chest. The samples will be returned to you as you requested.

Item # M329 is a four drawer chest measuring approximately 11” wide by 6-1/2” deep by 15-1/4” high. Item # M331 is a three drawer chest measuring approximately 4-1/2” wide by 5-1/2” deep by 13” high. Each chest is made of wood and decoratively painted in various pastel colors and with various designs. Each drawer has a flower shaped knob and is a different color and design. The inside of the drawers are painted and not lined. The chests are designed to be placed on a table or dresser and to hold various small articles, such as jewelry, coins, collectibles, etc.

The applicable subheading for the table top chests as described above (item # M329 and # M331) 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.

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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