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NY J81353

March 17, 2003

CLA-2-44:RR:NC:2:230 J81353


TARIFF NO.: 4420.90.4500

Mr. Michael McAdam
USF Worldwide
138-01 Springfield Blvd.
Jamaica, NY 11413

RE: The tariff classification of a wooden box imported with jeans from China

Dear Mr. McAdam:

In your letter dated February 25, 2003, on behalf of the importer Ben Sherman, you requested a tariff classification ruling.

The ruling was requested on a promotional wooden box that will contain limited edition brand name denim jeans. A sample of the box was submitted and will be returned to you as you requested. In a telephone conversation, you verified that the jeans will be imported packed in the box. However, a sample of the jeans was not submitted.

The box consists of a rectangular case measuring approximately 14-1/2” long by 11” wide by 2-1/2” high. It has a flip open lid without locks or closures. The case is made of wood and is covered on the outside with black leather. The inside is not lined but is finished with black paint or stain. The essential character of the box is imparted by the wood. A design of an exotic bird and the brand name are painted in gold on the outside surface of the lid. The design on the box will match the design on the jeans and there are four different designs that will be imported.

Classification of goods in the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 5 (b) provides, in pertinent part, that “packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods.”

The subject box is not the normal or usual packing for jeans. It is a unique, finely finished box suitable for holding a variety of things. Consequently, the box is not classifiable with the jeans as packing.

Furthermore, the box and the jeans do not constitute goods put up in sets for retail sale, as provided for in GRI 3 (a) and (b). The box and the jeans do not meet a particular need or carry out a specific activity together. They each have separate functions.

The wooden box and the jeans are classifiable separately. The applicable subheading for the wooden box 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 duty rate will be 4.3 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the jeans. Your request for a classification ruling should include a sample of each style, the fiber content by weight of each style and the country of origin. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

We note that the sample box was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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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