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NY H83267




July 24, 2001

CLA-2-44:RR:NC:2:230 H83267

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of oval wooden boxes from China

Dear Mr. Hoffacker:

In your letter dated July 2, 2001, on behalf of the importer Big Lots Stores Inc., you requested a tariff classification ruling.

The product to be classified is a set of oval wooden boxes, item # R331. A photograph and a merchandise information sheet were submitted. The set consists of a small, medium and large size of the same style box. The largest size measures 6” x 4-3/4” x 8-3/8” high. The boxes are made of wood and are decoratively painted on the outside with floral designs. They have removable lids. They are not lined with fabric and do not have any compartments. The decorative boxes are suitable for a variety of uses.

The applicable subheading for the oval wooden boxes, style # R331, 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; not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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
Director,

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