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NY I80926

May 10, 2002

CLA-2-44:RR:NC:SP:230 I80926


TARIFF NO.: 4420.90.4500

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

RE: The tariff classification of a wooden box incorporating a clock, from China.

Dear Mr. Hoffacker:

In your letter dated April 23, 2002, you requested a tariff classification ruling on behalf of Big Lots Stores, Inc.

A sample identified as Item #G36-203, “Wood/Bamboo Clock Chest,” was submitted for our examination and is being returned to you as requested. It is a 3½” x 9¾” x 9½”(H) box constructed of continuous wooden panels. It has a hinged, domed lid, and its front panel incorporates an inexpensive, battery-powered quartz/analog clock, 3” in diameter. Portions of the box’s exterior are ornamented with strips of bamboo and rattan. The interior is unlined and is suitable for the storage of miscellaneous small household articles.

For tariff purposes, this product will be regarded as a “composite good” whose essential character is imparted by the wooden box, which is the predominant component in terms of value, appearance and function. The clock enhances the item’s utility and appeal but is of secondary importance.

The applicable subheading for Item G36-203 will be 4420.90.4500, 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: not lined with textile fabrics. The rate of duty will be 4.3%.

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 646-733-3035.


Robert B. Swierupski

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