United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J86279 - NY J86331 > NY J86295

Previous Ruling Next Ruling
NY J86295

July 8, 2003

CLA-2-44:RR:NC:2:230 J86295


TARIFF NO.: 4420.90.6500

Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of a painted wood fiberboard jewelry box from China

Dear Ms. Kobs:

In your letter dated June 13, 2003 you requested a tariff classification ruling.

The ruling was requested on a jewelry box, style # JX8313. A sample of the box was submitted, which will be returned to you as you requested. The sample is a rectangular chest style box measuring approximately 11” long by 5” deep by 7-3/8” high. The box is comprised of six interchangeable drawers with heart shaped knobs. Three of the drawers have pullout divided compartments designed for storing jewelry. The box is made of medium density wood fiberboard (MDF) and is painted white, red, pink and lavender. The drawers are fully lined with textile fabrics.

The applicable subheading for the MDF jewelry box, style # JX8313, will be 4420.90.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for caskets and cases for jewelry or cutlery and similar articles, of wood: jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil 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

Previous Ruling Next Ruling

See also: