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NY L85421

July 6, 2005

CLA-2-44:RR:NC:2:230 L85421


TARIFF NO.: 4415.10.3000

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 wood packing box with molded plastic inserts from China

Dear Ms. Kwok:

In your letter dated June 3, 2005 you requested a tariff classification ruling.

The ruling was requested on a product described as a “Matt Black MDF Wood Coffret (CKC 1005-665-2).” A sample of the product was submitted. The sample consists of a rectangular wood box with a sliding clear plastic lid. The box measures approximately 12-1/2” long x 4” wide x 2” high. It is made of medium density fiberboard (MDF) and has a matt black finish. Fitted inside the box are two molded plastic inserts shaped to hold five small bottles or other containers of perfumes or cosmetics. The inserts consist of a white bottom tray molded with depressions of five assorted shapes and a clear top cover molded with the same shapes. Together the inserts fit snugly inside the box and will hold the assorted bottles of perfume that will be added after importation. The box will be imported with the plastic inserts only.

The wood box and the plastic inserts form a composite good, fitted and designed to be used together as packing. The essential character is imparted by the wood box because of the more important role the box plays in the functioning of the product.

The applicable subheading for the wood packing box with plastic inserts, CKC 1005-665-2, will be 4415.10.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for packing cases, boxes, crates, drums and similar packings, of wood; . . . packing boxes and cases with solid sides, lids and bottoms. The rate of duty will be free.

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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