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NY A85292




July 11, 1996

CLA-2-44:RR:NC:GI:230 A85292

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500

Ms. Cathy Schleiger
The A.W. Fenton Company Inc.
P.O. Box 360614
Columbus, OH 43236-0614

RE: The tariff classification of wooden boxes from the Dominican Republic.

Dear Ms. Schleiger:

In your letter dated June 19, 1996, on behalf of your client, Rocky Shoes & Boots Co. (Nelsonville, OH), you requested a tariff classification ruling.

A sample was submitted and is being returned to you as requested. It is an unlined pine wood box measuring about 14" x 14" x 6". It features a hinged, flip-open lid with a metal latch that serves as a closure at the front end. Your client's printed logo occupies considerable space in the center of the lid's exterior surface. In addition, the word "Rocky (R)" appears in large lettering on three sides of the box.

You explained in a telephone conversation that the boxes will be sold in your client's retail stores. In some instances they will be sold empty, while in others they will contain shoes or boots (not imported with the boxes).

In our opinion, the boxes are not usual packing containers for footwear, and will not be treated as such for Customs purposes. They are, however, suitable for use as multipurpose storage boxes.

The applicable subheading for the above-described pine wood boxes will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 5.7%.

Articles classifiable under subheading 4420.90.4500, HTS, which are products of the Dominican Republic are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations.

We note that the sample is not marked with its country of origin. Upon importation into the United States, the articles will be required to be marked, "Box Made in the Dominican Republic," legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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 (212) 466-5779.

Sincerely,

Roger J. Silvestri

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