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NY I86760

November 8, 2002

CLA-2-44:RR:NC:2:230 I86760


TARIFF NO.: 4420.90.4500

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

RE: The tariff classification of wooden boxes with shadow box lids from China

Dear Mr. Hoffacker:

In your letter dated October 10, 2002, on behalf of the importer Big Lots Stores Inc., you requested a tariff classification ruling.

The ruling was requested on a set of three wooden boxes identified as wooden shadow boxes, item # V1103. Samples of the set of three boxes were submitted. The samples will be returned to you as you requested.

The set consists of three nesting rectangular boxes with hinged shadow box lids. The largest box measures approximately 15-5/8” wide by 11-5/8” deep by 8” high; the smallest box measures 10-1/8” wide by 6-1/4” deep by 3-1/8” high. The boxes are made of wood and are finished with a dark stain; they are not lined or covered with any material. The lids consist of decorative wood shadow boxes enclosed with glass covers. The shadow boxes contain various fishing related collages consisting of pictures and miniature items such as boats, fishing poles, nets and oars.

The applicable subheading for the wooden boxes with shadow box lids, item #V1103, will be 4420.90.4500, 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; not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

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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