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NY G86407

January 31, 2001

CLA-2-44:RR:NC:SP:230 G86407


TARIFF NO.: 4420.90.6500

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

RE: The tariff classification of jewelry boxes made of wood, bamboo and textile fabric, from China.

Dear Mr. Hoffacker:

In your letter dated January 16, 2001, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc.

A sample identified as a #M297 “bamboo jewelry box” was submitted and is being returned to you as requested. It is a 6” x 7-7/8” x 4-7/8”(H) box having a flip-open lid with a latch closure. It is constructed of plywood panels, approximately 3/16” thick, completely covered on all exterior surfaces with sheeting (about 1/32” thick) made up of interwoven (and, in some places, parallel) strips of bamboo. A swiveling, bent-bamboo handle is attached to the top of the lid. The interior of the box is fully lined with textile fabric, and also contains a removable, partitioned tray (made of fabric-covered wood) that incorporates a ring holder. In addition, the inside surface of the lid features a 2½” x 4½” mirror. An information sheet accompanying your letter indicates that the submitted sample is one of four versions of the jewelry box supplied under the same style number. The other versions differ slightly in size or shape, but are otherwise essentially the same as the sample.

Although the exterior bamboo plaiting material gives the box its distinctive appearance, this is merely an aesthetic or decorative function. The wood comprises most of the bulk and weight, and it gives the article its structural integrity and ability to function as a container. Thus, the wood will be regarded as the material that imparts the essential character of the overall product. Accordingly, the applicable subheading for the #M297 jewelry boxes 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.

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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