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NY K83225

March 5, 2004
CLA-2-44:RR:NC:2:230 K83225


TARIFF NO.: 4420.90.4500

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

RE: The tariff classification of painted wooden storage boxes from China

Dear Mr. Hoffacker:

In your letter dated February 11, 2004, on behalf of the importer, Big Lots Stores Inc., you requested a tariff classification ruling.

The ruling was requested on two styles of decorative wooden storage boxes, item #B1301 and item #B1303. Photographs and merchandise information sheets were submitted.

Item #B1301is a rectangular chest style box with a hinged lid. The box measures 14-3/4” x 10-3/4” x 8-1/4” high. It is made of wood and painted black with an antique gold floral design and accents. The box has four feet and a clasp made of polyresin. It is not lined and has no compartments.

Item #B1303 is an urn style box with a removable lid. The box measures 8” x 8” x 13-1/2” high (15-1/2” high, to the top of the knob on the lid). It is made of wood and painted black with antique gold oriental scenes. The box has four feet and a knob made of polyresin. It is not lined and has no compartments.

The applicable subheading for the wooden storage boxes, item # B1301 and item #B1303, 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 rate of duty will be 4.3 percent ad valorem.

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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