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NY K88721

September 8, 2004

CLA-2-44:RR:NC:SP:230 K88721


TARIFF NO.: 4420.90.8000

Mr. Darrell Sekin Jr.
DJS International Services, Inc.
4215 Gateway Dr., Suite 100
Colleyville, TX 76034

RE: The tariff classification of CD storage boxes, of wood, plastic and other materials, from Thailand.

Dear Mr. Sekin:

In your letter dated August 12, 2004, together with an addendum dated September 7, 2004, you requested a tariff classification ruling on behalf of The Container Store.

A sample identified as a style # 10026936 “open CD box” (small) was submitted with your inquiry. The product is a 5¼” x 5¾” x 9¼” storage receptacle designed to hold compact discs. It is basically a five-panel box whose 5¾” x 9¾” open side can be used for access at the top or the front, depending on how the item is oriented when placed on a table, desk or the like. It is constructed of wood fiberboard panels, approximately 3/16” in thickness, covered on the exterior with paperboard-backed plastic sheeting (imitation leather). The interior of the box is lined with paperboard-backed nylon textile fabric. There are no dividers, tracks or other fittings within the container.

You state that the product is also supplied in style # 10026937, which differs in color from the above-described version but is otherwise the same. In addition, the product is supplied in a larger version (dimensions not specified) in two colors, as styles 10026938 and 10026939. These are also of the same materials and construction.

The applicable subheading for all of the above-described open CD boxes will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The duty rate will be 3.2%.

Articles classifiable under subheading 4420.90.8000, HTS, which are products of Thailand may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

We note that the sample is not marked with its country of origin. When imported into the United States, the product (or its immediate retail packaging) will be required to be so marked (e.g., “Made in Thailand”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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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