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NY E89870




December 14, 1999

CLA-2-44:RR:NC:2:230 E89870

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500; 4420.90.6500; 4602.10.1600

Ms. Colleen O’Shea-Moran
Jo-Ann Stores Inc.
5555 Darrow Road
Hudson, OH 44236

RE: The tariff classification of wooden sewing boxes and rattan sewing baskets from China

Dear Ms. O’Shea-Moran:

In your letter dated November 8, 1999 you requested a tariff classification ruling.

The ruling was requested on four styles of sewing boxes/baskets. A sample of each style was submitted. They will be returned to you as you requested.

Style DS8482V is a rectangular box with a hinged lid and a hinged handle. It measures approximately 10 inches wide by 5 inches high by 7-1/2 inches deep. It is made of solid wood. The hinged lid is covered on the outside with a cushioned fabric which can be used as a large pin cushion. The inside of the lid is lined with a textile fabric; however, the inside of the box itself is not lined with any material. The box is fitted with a removable tray with compartments. The box and the tray are finished with a stain.

Style DS8401V is a rectangular box with rounded edges. It measures approximately 9-1/2 inches wide by 4-1/2 inches high by 7-1/2 inches deep. It is made of solid wood and it has a hinged lid covered with a cushioned fabric on the outside. The interior of the box and the inside of the lid are lined with a textile fabric. The box has a hinged handle and a removable fitted tray.

Style DS81125 is a round box made of solid wood measuring approximately 9-1/2 inches in diameter and 7 inches high. It has interwoven wood strips on the outside for decoration. It has a lid covered with a cushioned fabric on the outside. Neither the bottom of the box nor the lid are lined. The box has a hinged handle and a removable fitted tray.

Style DS61017 is an oval basket made of interwoven strips of rattan. It measures approximately 11 inches wide by 6 inches high by 9-1/2 inches deep. It is lined with a textile fabric. It has a hinged handle and a divided hinged lid covered with a cushioned fabric on the outside.

The applicable subheading for the wooden boxes not lined with a textile fabric, style # DS8482V and style # DS81125, will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 (than cigar or cigarette boxes); not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem. This rate will remain the same in 2000.

The applicable subheading for the wooden box lined with a textile fabric, style # DS8401V, will be 4420.90.6500, HTSUSA, 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 (than cigar or cigarette boxes); lined with textile fabrics. The rate of duty will be Free.

The applicable subheading for the woven rattan basket, style #DS61017, will be 4602.10.1600, HTSUSA, which provides for basketwork and other articles made from plaiting materials; other baskets and bags, whether or not lined; of rattan or of palm leaf, other. The rate of duty will be 5 percent ad valorem. This rate will remain the same in 2000.

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 212-637-7009.

Sincerely,

Robert B. Swierupski

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