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NY L88849

December 15, 2005

CLA-2-44:RR:NC:2:230 L88849


TARIFF NO.: 4420.90.4500

Ms. Roxanne Rosales
Diversified Freight Logistics, Inc.
P.O. Box 610629
Dallas Fort Worth Airport, TX 75261-0629

RE: The tariff classification of wooden gift boxes from China

Dear Ms. Rosales:

In your letter dated November 2, 2005, on behalf of Walls Industries Inc., you requested a tariff classification ruling.

The ruling was requested on wooden gift boxes. A sample of the box was submitted. The sample is a sturdy square box measuring 8” x 8” x 6-1/2” high. It is made of 5/16” thick solid wood and is stained on the outer surfaces. The box has a slide-in lid with beveled edges and grooves on three interior sides to hold the lid. The lid has a recessed finger circle to facilitate its opening. The wooden boxes will be used to hold cans of nuts and will be distributed as gifts along with the nuts. The wooden boxes containing the cans of nuts will be placed in cardboard boxes for shipping. The wooden boxes will be imported empty.

The applicable subheading for the wooden gift boxes 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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