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NY R01495

March 3, 2005

CLA-2-44:RR:NC:2:230 R01495


TARIFF NO.: 4420.90.4500

Mr. Jeff Chiu
Cost Plus, Inc.
200 Fourth Street
Oakland, CA 94607

RE: The tariff classification of three sizes of wooden trunks from China

Dear Mr. Chiu:

In your letter dated February 17, 2005 you requested a tariff classification ruling.

The ruling was requested on three sizes of wooden trunks. A photograph of the three trunks was submitted. The trunks are rectangular box-like containers made of spruce wood and plywood. The photograph shows three boxes placed on top of each other with the largest size box on the bottom. The dimensions of the boxes are stated to be: 17.25” x 9.5” x 7.75” H (small), 22.5” x 12.5” x 11.5”H (medium) and 30.5” x 19.75” x 15” H (large). The boxes have hinged lids and metal clasp closures. The exteriors of the boxes are painted red and polished or lacquered. The interiors of the boxes are unlined.

You state that the trunks will be offered for retail sale as decorative pieces to be placed on the floor in a home. You are of the opinion that they are classifiable as furniture in chapter 94 of the Harmonized Tariff Schedule. However, the subject trunks or boxes are not substantial enough to be considered furniture for equipping a home. They are not classifiable under any subheading in chapter 94.

The applicable subheading for the three sizes of wooden trunks or 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.

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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