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NY L81230

January 6, 2005

CLA-2-44:RR:NC:2:230 L81230


TARIFF NO.: 4420.90.4500

Ms. Francene C. Hinds
JAV International Inc.
500 Ocean Avenue
East Rockaway, NY 11518-1235

RE: The tariff classification of a decorative wood storage box from China

Dear Ms. Hinds:

In your letter dated December 7, 2005, on behalf of M.Z.B Berger & Co., you requested a tariff classification ruling.

The ruling was on several styles each of “Tinked Storage Boxes”, “Tooth Fairy Boxes” and “Mini Boxes With I.C. Chip.” You submitted one sample of each kind of box and a material breakdown for each style of box.

Style # DOGT010JB, the sample of a “Tinked Storage Box”, is a rectangular box with a hinged lid measuring approximately 7-1/2” long x 5-7/8” deep x 3-7/8” high. It is made of medium density fiberboard (MDF) and covered on the outside with a glossy paper printed with pictures of various breeds of dogs. The inside of the box comprises one open storage area and is lined with a flock coated paper. Underneath the lining of the inside of the lid are two sound mechanisms that make two different barking noises when pressed.

The applicable subheading for the “Tinked Storage Box”, style # DOGT010JB, 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.

Your inquiry does not provide enough information for us to give a classification ruling on the other boxes. Your request for a classification ruling should include a sample of each style number or a full and accurate description of each style. The description should specify what material or materials the box is constructed of, what material it is covered with, what the construction of the interior is (including any specialized compartments and what materials the linings are composed of), and any other features of the box. The samples submitted for the “Tooth Fairy Boxes” and the “Mini Boxes With I.C. Chip” do not correspond with the material breakdowns given. For instance, the sample of style # SB0010JB is not made of cardboard and does not have any velvet, as noted in the breakdown. Please provide either the correct samples or revised descriptions. When this information is available, you may wish to consider resubmission of your request. We are retaining the samples submitted for 60 days pending resubmission of your ruling request. If you decide to resubmit your request, please include a copy of this letter.

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 U.S. 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 the 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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