United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E81968 - NY E82025 > NY E82020

Previous Ruling Next Ruling


June 11, 1999

CLA-2-63:RR:NC:TA:352 E82020

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Ms. Amy Johnson
WalMart Stores, Inc.
702 Soutwest 8th street
Bentonville, AR 72716-8023

RE: The tariff classification of trinket boxes from China.

Dear Ms. Johnson:

In your letter dated June 2, 1999 you requested a tariff classification ruling.

The submitted samples, designated as style SF2321, are two small heart shaped trinket boxes measuring 4.5 inches at its widest point and 1.5 inches high. The boxes are identical, except that one of the boxes is decorated with three satin roses while the second box is unadorned. Both boxes have a paperboard structure covered with woven fabric. The fabric on the exterior of the box is a woven pile fabric while the interior of the box is covered with satin woven fabric. Each of the boxes features an attached cover with one of the boxes decorated with three satin woven textile roses on a bed of three woven leaves. The lids of both boxes have been padded with a thin layer of foam plastic. Based on the relative value, the exposed surface area, and the marketing appeal of the materials that comprise these boxes, the textile fabric imparts this item with its essential character.

Your correspondence suggests that you believe that these items should be classifiable as festive articles in subheading 9505.90.6000, HTS. These articles are not classifiable as festive articles. Although the heart is a symbol of Valentine’s Day, these products are not used to decorate the home on that day or to entertain in the home on that day. Rather these boxes will be used as trinket boxes throughout the whole year.

The applicable subheading for both trinket boxes will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns, other, other, other, other, other. The rate of duty will be 7 percent ad valorem.

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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: