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NY L85108

June 15, 2005

CLA-2-44:RR:NC:2:230 L85108


TARIFF NO.: 4420.90.4500

Ms. Darlene D. Jones
Schenker, Inc.
192 Ballard Court, Suite 200
Virginia Beach, VA 23462

RE: The tariff classification of wooden file boxes from China

Dear Ms. Jones:

In your letter dated May 13, 2005, on behalf of Sanford LP, you requested a tariff classification ruling.

The ruling was requested on wooden file storage boxes. A sample of the product in knocked down condition was submitted. It consists of all of the necessary parts, ready to be assembled together, to make a letter-sized file box. It includes finished wood panels drilled with assembly holes, metal hanging file rails, dowel pins and screws for assembly and assembly instructions. When assembled, the product forms a rectangular box measuring 14-1/4” x 14-1/4” x 12-1/2”. The box has a removable lid and is stackable.

The sample box is constructed of medium density fiberboard (MDF) and finished with black paint. However, the box may also be constructed of MDF with a veneer on top, or it may be constructed of solid wood. The file storage boxes may be imported in two sizes: the letter size, like the sample and also in a legal/letter size of 18-1/4” x 14-1/2” x 12-1/2”. The file storage boxes may be imported in knocked down condition like the sample or it may be imported already fully assembled.

The applicable subheading for the wooden file storage boxes, in all the variations described above, 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.

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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