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NY L87131

September 9, 2005

CLA-2-44:RR:NC:SP:230 L87131


TARIFF NO.: 4420.90.6500

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a wooden storage box from Thailand.

Dear Ms. Davidson:

In your undated letter received here on August 25, 2005, you requested a tariff classification ruling.

A sample identified as an “index card box” (SKU # 10023558) was submitted for our examination. It is a rectangular box, approximately 4¾” x 6” x 4¼”(H), made of rigid wood fiberboard panels. The box, which features a hinged, flip-open lid, is decoratively covered on all exterior surfaces with imitation leather consisting of embossed, paper-backed plastic sheeting. The interior of the box does not incorporate any compartments, dividers, fittings or the like, but is lined with nylon textile fabric. The article is said to be designed for “organizing recipes, contacts or other information that you’ve stored on 3” x 5” index cards.”

The applicable subheading for the # 10023558 “index card box” will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: lined with textile fabrics. 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 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 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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