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NY 863185

May 21, 1991

CLA-2-44:S:N:N1:230 863185

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000

Ms. Carolyn Goding
International Automated Brokers, Inc.
6051 Siempre Viva Road, Suite J
San Diego, CA 91173

RE: The tariff classification of wood storage containers from Mexico

Dear Ms. Goding:

In your letter dated April 30, 1991, on behalf of your client, the Napa Valley Box Company, you requested a tariff classification ruling.

The ruling was requested on various storage containers designed mainly to hold compact discs, audio cassettes or video tapes. Two samples of containers in the style of old-fashioned open crates were submitted. They measure approximately 5 inches wide by 10 inches long by 3 inches high and 6 inches wide by 10 inches long by 6 inches high. All of the other imported containers shown in your client's catalogue, except for the "Wood Wak I - Universal Storage Center," are in the style of open upright racks with divided compartments. The crates and racks are made of pine wood and the dividers in the racks are made of wood particle board. These containers appear to be designed to be placed on other furniture.

The applicable subheading for the storage crates and racks will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden articles of furniture not falling within chapter 94. The duty rate will be 5.1 percent ad valorem.

Articles classifiable under subheading 4420.90.8000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Your inquiry does not provide enough information for us to give a classification ruling on the Wood Wak I - Universal Storage Center. Your request for a classification ruling should include a sample or a complete description of this article including its dimensions and how and where it is used.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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