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NY R01546

March 3, 2005

CLA-2-44:RR:NC:2:230 R01546


TARIFF NO.: 4420.90.4500

Mr. David Kornblum
Goodplace Limited
6710 Finamore Circle
Lake Worth, FL 33467

RE: The tariff classification of hand painted wooden nested trunks from China

Dear Mr. Kornblum:

In your letter dated February 24, 2005 you requested a tariff classification ruling for merchandise to be sold by mail order on behalf of QVC, Inc., a TV shopping retailer.

The ruling was requested on a set of three hand painted floral nested trunks, Goodplace Item # FN-44501, QVC # H94598. A photograph of the set was submitted. The trunks are box-like containers with curved sides. They have hinged lids and metal clasp closures. The containers are made of plywood and are decoratively painted on the exterior with floral motifs. The interiors of the containers are lined with a velvety paper. The three sizes of trunks are 17.3”L x 7.5”W x 8.7”H (small), 20.5”L x 10.2”W x 12.2”H (medium) and 25.2”L x 13.4”W x 15.4”H (large).

You are of the opinion that the nested trunks are classifiable as furniture in chapter 94 of the Harmonized Tariff Schedule. However, the subject trunks 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 nested wooden trunks, Goodplace Item # FN-44501, QVC # H94598, 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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