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NY G86189

February 6, 2001

CLA-2-44:RR:NC:2:230 G86189


TARIFF NO.: 4420.90.4500

Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street (Suite 415)
Philadelphia, PA 19106-3883

RE: The tariff classification of a wood pen box from Hong Kong or China

Dear Mr. Liberati:

In your letter dated December 18, 2000, on behalf of the importer, Penn State Industries, you requested a tariff classification ruling.

The ruling was requested on a pen box, style # PKBOXR1. A sample of the box and the importer’s sales catalogue were submitted.

The sample is a fitted wood box with a compartment designed to hold one pen. It has a hinged lid which consists of the top half of the box. The box is durable, attractive and smoothly finished with rounded edges and corners. It measures approximately 6-1/2” long by 2” wide by ¾” high. The sales catalogue describes the product as hardwood gift boxes in rosewood or in maple with single or double compartments suitable for pens, pencils and letter openers. The boxes will be imported empty. The sample pen box is packed in an immediate paperboard box which has a sticker marked “Made in China”.

The applicable subheading for the wood pen box will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood; other; 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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