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NY K81797

January 2, 2004
CLA-2-44:RR:NC:2:230 K81797


TARIFF NO.: 4420.90.6500

Ms. Terri Ursery
Garden Ridge
Home Decor & Craft Marketplace
19411 Atrium Place, Suite 170
Houston, TX 77084-6099

RE: The tariff classification of a chaise shaped jewelry box from China

Dear Ms. Ursery:

In your letter dated November 18, 2003 you requested a tariff classification ruling.

The ruling was requested on three uniquely shaped jewelry boxes, identified as item N4406.5 (shoe jewelry box), item N4406.4 (chaise jewelry box) and item N4406.3 (chair jewelry box). A sample of one of the boxes, the chaise jewelry box, was submitted for our review and will be returned to you as you requested.

The sample (item N4406.4) consists of a two compartment jewelry box in the form of a chaise lounge. The chaise measures overall approximately 9” high by 14” wide by 6” deep. The box is made of plywood and is covered inside and outside with a tiger print plush fabric. The box rests on four metal legs. The top of the lid is cushioned with foam and has a chaise style back and side rest. The chaise lid is completely covered with the same fabric as the rest of the box. The two compartments inside the box may be used for storing jewelry or other small articles.

Quote sheets with photographs describe the remaining two boxes. The shoe jewelry box (item N4406.5) is in the shape of a platform style shoe. It measures 10” high by 13” wide by 5.5” deep. The shoe upper opens up to a storage compartment. The shoe jewelry box is composed of wood, contains a cushioned upper and is covered all around inside and outside with fabric.

The chair jewelry box (N4406.3) is in the shape of a chair. It measures 10” high by 14” wide by 7” deep. The seat opens up to a storage compartment. The chair jewelry box is made of wood, has metal legs and a cushioned seat and is covered inside and outside with fabric.

The shaped jewelry boxes are composite goods consisting of different materials. The essential character of all three composite goods is imparted by the wood which forms the functional boxes. The other materials are decorative and secondary in importance.

The applicable subheading for the chaise jewelry box (item N4406.4), the shoe jewelry box (item N4406.5) and the chair jewelry box (item N4406.3) will be 4420.90.6500, 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 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

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