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NY I84277

July 30, 2002

CLA-2-44:RR:NC:SP:230 I84277


TARIFF NO.: 4420.90.4500

Ms. Camille Montante
UPS Freight Services
150-20 132nd Avenue
Jamaica, NY 11434

RE: The tariff classification of a wooden box with a packet of sewing supplies, from China.

Dear Ms. Montante:

In your letter dated July 10, 2002, you requested a tariff classification ruling on behalf of Publishers Clearing House.

A sample identified as a “Singer Wooden Sewing Kit” (Item # U844) was submitted for our examination and is being returned to you as requested. The product is a stained, clear-coated wooden box that appears to be a miniature, novelty version of a standard sewing box. It measures 8 inches wide by 5 inches deep by 5 inches high. The upper portion of the box features six small compartments, each of which has a hinged cover. The lower portion has a single drawer running across the entire width. The drawer and the compartments are not lined, nor do they incorporate fittings of any kind. The front panel of the box is prominently printed, in 7/16” type, with the word “SINGER®”. The top incorporates a fixed wooden handle and the bottom has four wooden “feet.”

One of the upper compartments holds a 2½” x 3½” disposable plastic bag containing the following items: 3 miniature spools holding a negligible amount of sewing thread, 3 sewing needles, 4 safety pins, 7 dressmakers’ pins, 1 needle threader, 1 miniature pair of scissors, and 3 metal snaps.

The instant box is smaller than a regular sewing box and appears to be suitable for decorative display and/or general storage of miscellaneous small household items. As noted above, it is being imported with a small plastic bag containing an insignificant quantity of sewing supplies. For tariff purposes, the sewing supplies are de minimis and do not merit consideration in the classification of the subject product. Thus, the article, in its condition as imported, is a wooden utility box of heading 4420, Harmonized Tariff Schedule of the United States (HTS). Accordingly, the applicable subheading for the complete item U844 will be 4420.90.4500, 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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