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NY L83483

April 19, 2005

CLA-2-44:RR:NC:2:230 L83483


TARIFF NO.: 4420.90.4500

Ms. Irene Kwok
CGroup HK Ltd. c/o Mr. Zakir Ally
12 W 57th St., 5th Fl
New York, NY 10019

RE: The tariff classification of a painted MDF box from China

Dear Ms. Kwok:

In your letter dated March 18, 2005 you requested a tariff classification ruling.

The ruling was requested on a product referred to as a “Lacquer Box (VSB1805-838).” A sample of the product was submitted. The sample is a rectangular box with a hinged lid, measuring approximately 10-1/2” wide x 7-1/2” deep x 2-1/2” high. The box is made of medium density wood fiberboard (MDF) and is spray-painted on the exterior surfaces with a metallic silver lacquer-like paint. The inside of the box is painted a smooth pink.

The applicable subheading for the “Lacquer Box (VSB1805-838)” 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.

You have asked whether the merchandise is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. Customs and Border Protection.

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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