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NY R00073

February 4, 2004

CLA-2-44:RR:NC:2:230 R00073


TARIFF NO.: 4420.90.4500

Ms. M. Susan Lyons
Pier 1 Imports
301 Commerce Street, Suite 600
Fort Worth, TX 76161

RE: The tariff classification of wood elephant boxes and wood lion boxes from Indonesia

Dear Ms. Lyons:

In your letter dated January 13, 2004 you requested a tariff classification ruling.

The ruling was requested on two styles of wood boxes, referred to as a “Sliding Elephant” box, SKU 2018862, and a “Sliding Lion” box, SKU 2018834. Photographs of the boxes in closed and open positions were submitted.

The boxes are unlined rectangular containers with lids that are connected to either an elephant figure or a lion figure. The animal figures are positioned next to the boxes on a common base. The boxes are designed to open by pulling on the tail of the animal, causing the animal to pivot and the box to slide open. The boxes are made of albasia wood, which is carved, assembled, sanded, hand-painted and lacquered. The sliding animal boxes will be marketed as whimsical home décor and may be used to hold various small articles or trinkets.

The applicable subheading for the wood elephant box, SKU 2018862, and the wood lion box, SKU 2018834, 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 duty rate will be 4.3 percent ad valorem.

Articles classifiable under subheading 4420.90.4500, HTSUSA, which are products of Indonesia 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".

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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