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NY K83761

April 1, 2004
CLA-2-44:RR:NC:2:230 K83761


TARIFF NO.: 4420.90.4500

Ms. Lorianne Aldinger
Rite Aid Corporation
30 Hunter Lane
Camp Hill, PA 17011

RE: The tariff classification of a wooden wine bottle box from China

Dear Ms. Aldinger:

In your letter dated March 8, 2004 you requested a tariff classification ruling.

The ruling was requested on a product known as a “Single Bottle Wine Holder,” item #935839. A sample of the product was submitted, which will be returned to you as you requested.

The sample is a wooden box with a hinged lid and a metal handle on top. The box measures approximately 13” high by 4-3/4” wide by 4-1/2” deep. It is constructed of plywood and is unlined. The outer surface is ornately decorated with narrow strips of stained bamboo, placed side by side, and portions of embossed metal sheets. In addition, all of the edges are accented with wood trim embossed with small hearts.

You state that the intended use of the product is to hold a wine bottle. The product is a decorative wooden box similar to other decorative boxes in various sizes used to hold a variety of things. It is clearly not an ordinary packing box.

The applicable subheading for the wooden wine bottle box, item #935839, 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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