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NY J89445

October 20, 2003

CLA-2-44:RR:NC:SP:230 J89445


TARIFF NO.: 4420.90.6500

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a file storage box, of wood and other materials, from China.

Dear Ms. Holtan:

In your letter dated September 23, 2003, you requested a tariff classification ruling.

A sample of a “Vaultz™ Locking File Chest” was submitted for our examination and is being returned to you as requested. It is a 13½” x 16½” x 13”(H) rectangular box whose top, bottom and side panels are constructed of plywood. The exterior of the box is covered with fabric-backed, embossed plastic sheeting, while the interior is lined with paperboard-backed textile felt. The box features a hinged, flip-open lid that can be secured via a spring-latch/combination-lock system. The inside of the box is fitted with metal rails designed to support hanging file folders. In addition, the interior of the lid is fitted with a large accordion-style folio that also incorporates smaller utility pockets. The outside of the box features metal reinforcements as well as pivoting, molded-plastic handles (one at each end).

The box is a composite good made up of different materials. General Rule of Interpretation 3(b), HTS, states that composite goods are to be classified according to the material that gives them their essential character. The essential character of the subject box is imparted by the wood, which is the main structural material and allows the item to function as a container or holder.

The applicable subheading for the file chest 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 Bureau of Customs and Border Protection.

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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