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NY M87361

November 1, 2006

CLA-2-44:RR:NC:2:230 M87361


TARIFF NO.: 4420.90.4500

Mr. Robert Gardenier
M. E. Dey & Co., Inc.
5007 South Howell Avenue
P.O. Box 370080
Milwaukee, WI 53237-0080

RE: The tariff classification of an encrypted wooden box from China

Dear Mr. Gardenier:

In your letter dated October 6, 2006, on behalf of the importer, Telaric Ideas LLA, DBA Encrypta Gifts, you requested a tariff classification ruling.

The ruling was requested on a product referred to as a “cryptex.” A “cryptex” is described on the importer’s website as “an instrument for delivering private messages where knowledge of a code is required to unlock the cryptex and get access to a hidden cavity inside.” The “cryptex” product to be classified is marketed as a gift item that can be used to hold another more thoughtful gift. A sample was submitted for our review and will be returned to you as you requested.

The sample is a wooden container with an octagonal exterior and a cylindrical interior. The container is mounted between two square wooden plaques and four metal rod columns. The overall measurements are 7-1/2” tall x 2-3/4” wide x 2-3/4” long. The exterior is divided horizontally into “combination lock” sections, each of which is labeled with various numbers and letters on the outside and which has one notch on the inside. When the correct sequence of letters is chosen, the notches line up so that the box may be opened and the cylindrical interior container may be removed. The cylindrical container can hold messages, money or other thin articles. The interior is not lined with any material.

You suggested two possible classifications for the “cryptex” container, namely, either as a puzzle in heading 9503 of the Harmonized Tariff Schedule of the United States (HTSUS) or as a wooden box in heading 4420, HTSUS. We find that the subject “cryptex” container is more than a puzzle. It is essentially a wooden box with a novel encrypted opening. Wooden boxes are provided for more specifically in subheadings 4420.90.2000 to 4420.90.6500, HTSUS, rather than subheading 4420.90.8000, HTSUS, as you suggested.

The applicable subheading for the “cryptex” wooden box, described above, will be 4420.90.4500, 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 sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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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