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NY R00008

April 3, 2003

CLA-2-44:RR:NC:SP:230 R00008


TARIFF NO.: 4420.90.4500

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

RE: The tariff classification of a wooden trinket box from China.

Dear Mr. Hoffacker:

In your letter dated March 20, 2003, you requested a tariff classification ruling on behalf of Big Lots Stores, Inc.

The ruling was requested on a wooden trinket box, item # RWP8002, a photo of which was submitted. The box appears to have a rectangular base and slightly flared, continuous wooden sides. It is decorated (with paint and wooden appendages) to resemble a turkey wearing a hat. The appendages represent such features as the turkey’s head, plumage, feet, etc. The box has a removable, pyramid-shaped wooden lid. The interior is said to be completely empty and unlined. The overall dimensions of the article are 7¾” x 8” x 17”(H).

The applicable subheading for the #RWP8002 trinket box will be 4420.90.4500, 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: not lined with textile fabrics. The rate of duty will be 4.3%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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.

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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