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NY I83566

July 22, 2002

CLA-2-44:RR:NC:2:230 I83566


TARIFF NO.: 4420.90.6500

Mr. Juan Dominguez
Wal-Mart Stores, Inc.
601 North Walton
Bentonville, AR 72716-0410

RE: The tariff classification of a fabric covered wood box with an embroidered beaded lid from China

Dear Mr. Dominguez:

In your letter dated July 8, 2002 you requested a tariff classification ruling.

The product to be classified is described as an embroidered box, stock number AIMPR304. A sample of the product was submitted. It will be returned to you as you requested. The sample is a square box measuring approximately 4 inches by 4 inches by 3 inches high. The box is made of wood and is covered on the outside and lined on the inside with a textile fabric. The box has a flip open lid made of wood. The lid is slightly cushioned and covered on both sides with the same textile fabric. In addition, the top of the lid is decorated with embroidered thread, beads and plastic jewels. The essential character of the box is imparted by the wood because of the role the wood plays in the functioning of the article.

The applicable subheading for the embroidered wood box, stock # AIMPR304, will be 4420.90.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, . . . 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 646-733-3035.


Robert B. Swierupski

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