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NY K87201

July 7, 2004
CLA-2-44:RR:NC:SP:230 K87201


TARIFF NO.: 4823.90.6600; 4420.90.4500; 4420.90.8000

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, N.Y. 10018

RE: The tariff classification of a paperboard box, a wooden box and a wooden basket, from China.

Dear Ms. Richardson:

In your letter dated June 15, 2004, you requested a tariff classification ruling. Three samples were submitted and are being returned to you as requested.

Style # 2000, “Scallop Button Box,” is a paperboard container, open at the top, having a 3” x 4½” rectangular base and flared sides. All surfaces are covered with colored glossy paper, and the front panel is decorated with a number of affixed plastic buttons. The article is suitable for use as a household receptacle for miscellaneous small objects.

The applicable subheading for the style # 2000 “Scallop Button Box” will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

Style # 3008 is a 5” x 11” x 4”(H) rectangular box made of wood fiberboard panels. The box, which features a removable lid, is covered on the exterior with gold-colored, paper-backed foil, and is lined inside with black paper. The article is suitable for use as a household storage container for small objects.

The applicable subheading for the style # 3008 rectangular fiberboard box will be 4420.90.4500, 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%.

Style # 1011 is a rectangular basket measuring about 7” x 10” x 7”(H). The base is a continuous wood panel, while the sides consist of numerous horizontal and vertical wood slats (each approximately 1/8” thick by ¾” wide) that have been spaced apart from one another and fastened in place with nails. A leather handle is attached to the upper rim at each end of the basket. The article is suitable for placement on a table, mantle or the like for use as a multipurpose household receptacle.

The applicable subheading for the style # 1011 wood basket will be 4420.90.8000, HTS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.

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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