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NY H81961

July 10, 2001

CLA-2-44:RR:NC:2:230 H81961


TARIFF NO.: 4420.90.6500

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

RE: The tariff classification of a wood barrel style sewing box from China

Dear Mr. Hoffacker:

In your letter dated June 8, 2001, on behalf of the importer Big Lots Stores (formerly Consolidated Stores), you requested a tariff classification ruling.

The ruling was requested on a round wood sewing box described as a wooden barrel style sewing basket and designated item # 12060187C. A sample of the product was submitted and will be returned to you as you requested.

The sample consists of a round wood box approximately 7-1/2 inches high and 10 inches in diameter. It has a lid with a heart shaped handle in the middle and two flip open sides. Each side of the lid incorporates a permanently mounted 3-1/2 inch wide heart shaped fabric pin cushion. The box is made of 3/8 inch thick wood which is surface covered with a wood grain printed paper. The box is lined with a textile fabric that matches the design of the pin cushions.

The applicable subheading for the wood barrel style sewing box (item # 12060187C) will be 4420.90.6500, 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; 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 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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