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NY I89919

February 11, 2003

CLA-2-44:RR:NC:SP:230 I89919


TARIFF NO.: 4420.90.6500

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of trinket boxes of bamboo, from China.

Dear Mr. Stinson:

In your letter dated January 22, 2003, you requested a tariff classification ruling.

Three samples identified as “HAR Storage Boxes w/Foldable Handles” were submitted and are being returned to you as requested. They represent three assorted styles to be imported under the same item number, 932245.

The first sample is a small round box suitable for the storage of trinkets or the like. It measures 4¾” in diameter by 3½” high, and features a hinged lid with a metal latch closure. The sides and lid are constructed of thick, rigid pieces of bamboo, while the bottom is a sheet of wood. The top of the lid is ornamented with a sheet of embossed metal, and the interior is lined with textile fabric. The box also has a swiveling, bent-bamboo handle that arches over the top.

The other two samples, referred to as “oval” and “hexagon” respectively, are essentially the same, except for their shape.

The essential character of the boxes is imparted by the bamboo and the wood. However, according to Note 6 of chapter 44, HTS, bamboo is considered “wood.”

The applicable subheading for the #932245 “HAR Storage Boxes” will be 4420.90.6500, 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: 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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