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NY L87166

September 22, 2005

CLA-2-44:RR:NC:2:230 L87166


TARIFF NO.: 4421.90.9740

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

RE: The tariff classification of a wood box lid and a wood box divider from Estonia

Dear Ms. Davidson:

In your letter, which was received in our office on August 29, 2005, you requested a tariff classification ruling.

The ruling was requested on two jewelry box drawer accessories. The products are identified as the “Elfa Jewelry Box Lid, SKU# 10030447” and the “Elfa Jewelry Box Divider, SKU# 10030449.” Samples of the products were submitted.

The Elfa® jewelry box lid consists of a rectangular board made of laminated wood measuring approximately 15” long x 9-1/2” wide x ¼” thick. The wood consists of outer layers of birch veneer laminated to a fiberboard core. The laminated board has a short leather loop handle with an oval shaped metal base attached at the center of the top. The lid is designed to fit over one compartment of the Elfa® jewelry box drawer, which is offered separately (SKU# 10030445) and which was classified separately in ruling NY L87425 dated September 20, 2005.

The Elfa® jewelry box divider is an assembled wood product consisting of four slats of solid birch wood. Three short slats are spaced apart and crossed in the middle with one longer slat, creating an eight-compartment divider. The divider measures approximately 14-1/2” long x 9-1/4” wide x 1-3/16” high and is designed to fit inside one of the compartments of the Elfa® jewelry box drawer.

The applicable subheading for the Elfa® jewelry box lid (SKU# 10030447) and the Elfa® jewelry box divider (SKU# 10030449) will be 4421.90.9740, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 3.3 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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