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NY 886914




June 18, 1993

CLA-2-44:S:N:N8:230 886914

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4000

Mr. Lawrence B. Teodoro
Rare Woods
P.O. Box 4156
Burlingame, CA 94011

RE: The tariff classification of a wooden photo storage box with frame and albums, from Thailand or Indonesia.

Dear Mr. Teodoro:

In your letter dated May 4, 1993 (received in this office June 4), you requested a tariff classification ruling.

A sample was submitted and is being returned as requested. It is a wooden box measuring 6.5 x 7.75 x 5.75 inches (H x L x W). The top of the box features a hinged, flip-open lid or cover which is in the form of a photo frame with glass window. The interior serves as a storage compartment for six small photo albums, each of which consists of twelve plastic-pocket pages bound by a wooden spine. The box and the six albums will be sold together as one complete unit.

The applicable subheading for the wooden photo storage box with albums, also known as a "photo display system," will be 4420.90.4000, 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 duty rate will be 6.7%.

Articles classifiable under subheading 4420.90.4000, HTS, which are products of Thailand or Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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