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NY K87149

July 14, 2004
CLA-2-44:RR:NC:SP:230 K87149


TARIFF NO.: 4420.90.4500

Ms. Carol Krupskas
KAT Import Brokers
Div. Kamino Int’l. Transport, Inc.
Airport Ind. Office Park Bldg. B4A
Valley Stream, NY 11581

RE: The tariff classification of a child’s wooden jewelry box with decorative accessories, from China.

Dear Ms. Krupskas:

In your letter dated June 15, 2004, you requested a tariff classification ruling on behalf of Horizon Fabrics Inc.

A sample identified as a “Painted Jewelry Box” kit (item KD13279) was submitted for our examination and is being returned to you as requested. It is a printed paperboard display box containing a number of items put up together for retail sale. The main item is a 3-drawer wooden jewelry box measuring approximately 2” x 5¾” x 8”(H). All exterior and interior surfaces have been painted plain white. The drawers are unlined and have no fittings of any kind. The accompanying items are provided to allow the user to decorate the jewelry box: 6 small plastic containers of acrylic paint in assorted colors, 1 paintbrush, a feather “boa strip,” an assortment of acrylic stones, a packet of faceted beads and seed beads, an elastic cord, a tube of craft glue, and 3 small wooden shapes designed to serve as drawer pulls.

The packaging and instructions note that, as a “bonus,” the kit includes sufficient extra beads and elastic cord to allow the user to create one or more bracelets after the jewelry box has been fully decorated. However, since it appears that these extras are of insignificant quantity and value, they will be regarded as de minimis, and will therefore not be considered in determining the tariff classification of the kit.

Thus, since all of the significant components described above have to do with the activity of decorating a jewelry box, the kit will be regarded as “goods put up in sets for retail sale.” The essential character of the set is imparted by the 3-drawer wooden box, which is the most expensive component and is the focal point of the activity.

Accordingly, the applicable subheading for the complete KD13279 “Painted Jewelry Box” kit 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%.

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 Border Protection (CBP) 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 CBP.

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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