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NY M86088

September 8, 2006

CLA-2-44:RR:NC:2:230 M86088


TARIFF NO.: 4420.90.4500

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

RE: The tariff classification of a file box and a storage box from China

Dear Ms. Davidson:

In your letter, which was received on August 18, 2006, you requested a tariff classification ruling.

The ruling was requested on a hanging file box (VPN # ISPA1018738) and an office storage box (VPN # ISPA1018740). Samples of the products were submitted for our review. The hanging file box is an upright rectangular box with a flip open lid. It measures approximately 6” wide x 13-1/2” long x 11-1/2” high. It has two openings for use as handles, two interior metal rods for hanging files and an exterior metal label holder. The office storage box is a rectangular box with a removable lid. It measures approximately 16-1/2” wide x 11-1/2” long x 3-1/2” high and it has a metal label holder on the front.

The file box and the storage box are made of surface covered wood fiberboard. The outer surface of the products is covered with canvas on top of paperboard. The inner surface of the products is covered with faux leather composed of cellular plastic on paperboard. The essential character of the products is imparted by the wood fiberboard because of the greater role the wood plays in the making and functioning of the products.

The applicable subheading for the hanging file box (VPN # ISPA1018738) and the office storage box (VPN # ISPA1018740) will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), 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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