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NY R02167

July 15, 2005

CLA-2-44:RR:NC:2:230 R02167


TARIFF NO.: 4420.90.4500; 9403.60.8080

Mr. Steven A. Cohen
American Signature Inc.
1800 Moler Road
Columbus, OH 43207

RE: The tariff classification of stackable wooden chests and a floor standing chest from China

Dear Mr. Cohen:

In your letter dated June 21, 2005 you requested a tariff classification ruling.

The ruling was requested on four styles of wooden household storage chests. Three of the styles consist of sets of three sizes of stackable chests; one style is a chest with a metal stand. Photographs were submitted.

Style # R39A-191 consists of a set of three locker style chests with measurements given as 27.6” x 18.5” x 20.5” (large), 22.4” x 14.6” x 15.75” (medium) and 18.5” x 10.6” x 11.8” (small). Style # R39A-201 consists of a set of three cabinet style chests with measurements given as 27.6” x 22.4” x 18.5” (large), 22.4” x 14.6” x 15.75” (medium) and 18.5” x 10.6” x 11.8” (small). Style # R66-3735 consists of a set of three cube style chests with measurements given as 12.5” x 12.5” x 12.5” (large), 10” x 10” x 10” (medium) and 8” x 8” x 8” (small). All styles of chests are made of wood and have hinged lids with metal clasp closures. They are not lined inside or covered with any material.

Style # H51728 is a floor standing chest consisting of a wooden chest raised on a metal stand. The overall measurements are 22” x 14.7” x 26.5” (high).

The applicable subheading for the stackable wooden chests, style # R39A-191, # R39A-201 and # R66-3735, 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 applicable subheading for the floor standing chest, style # H51728, will be 9403.60.8080, HTSUSA, which provides for other wooden furniture. 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 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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