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NY I85892




October 1, 2002

CLA-2-44:RR:NC:2:230 I85892

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500; 4420.90.6500

Ms. Despina Keegan
Serko & Simon LLP
1700 Broadway, 31st Floor
New York, NY 10019

RE: The tariff classification of wooden storage boxes covered with decorative materials from China

Dear Ms. Keegan:

In your letter dated September 5, 2002, on behalf of your client, Russ Berrie and Company Inc., you requested a tariff classification ruling.

The ruling was requested on six wooden boxes covered with decorative materials. The boxes are general storage containers for the home and office. They are of various shapes, styles and sizes and are designated item numbers 80088, 80091, 80092, 80093, 80094 and 80278. Samples of each of the item numbers were submitted. They will be returned to you as you requested.

Item # 80088 is an oval trunk style box measuring approximately 10-1/4” long by 5-3/4” wide by 5-1/4” high. It has a hinged lid with a plastic carry handle in the middle and a metal clasp closure in front. The box is made of 5/16” thick plywood and is finished with a dark stain. It is decorated with a tweed patterned 4” wide plastic strip glued in the center of the outer surface. Ornamental plastic straps with rivets border the decorative strip. The box has a single compartment and is unlined. The sample submitted is the smallest of a set of four boxes. The other boxes range in size up to 14-1/8” long by 10-1/8” wide by 9-1/4” high, the size of the largest.

Item # 80091 is a rectangular suitcase style box measuring approximately 14” long by 9-1/2” wide by 6” high. It has a hinged lid with decorative straps and buckles. The lid closes by means of two button snap closures. A carry handle is mounted in front of the box. The box is made of 3/8” thick plywood and is lined with a textile fabric. The outer surface is covered with a plastic coated textile fabric which has been colored and embossed to simulate crocodile leather. The sample is the smaller of a set of two boxes. The larger size box is 16-5/8” long by 11-7/8” wide by 8-1/4” high.

Item # 80092 is a rectangular chest style box measuring approximately 15” long by 10-3/4” wide by 11-1/2” high. It has a hinged lid with three metal clasp closures and protective metal corners. The box has two metal handles, one on each side. It is made of 3/8” thick plywood and is lined with a textile fabric. The outer surface is covered with brown cotton canvas material and is trimmed with leather on the corners and edges. The rim of the box is notched and holds two metal rods suitable for hanging file folders. The sample is the smaller of a set of two boxes. The larger box measures 18” long by 12-3/4” wide by 13-3/4” high.

Item # 80093 is a square box with a raised beveled top and a tapered bottom. It measures approximately 3” high and 5-1/4” square on top which tapers to 4-3/4” square on bottom. It has a hinged lid and a metal clasp closure in front. It is made of 1/4” thick plywood and is lined with a textile fabric. The outer surface is mostly covered with the imitation crocodile leather described above. A one inch wide beveled edge around the four sides of the lid is covered with rattan webbing.

Item # 80094 is a rectangular treasure chest style box measuring approximately 6-1/4” long by 4-1/4” wide by 4-1/2” high. It has a hinged lid with a metal handle on top and a metal clasp closure in front. It is made of ¼” thick plywood and is lined with a textile fabric. The outer surface is covered with alternate sections of imitation crocodile leather and rattan webbing.

Item # 80278 is a rectangular box with curved shaped sides measuring approximately 11” long by 5” wide on top and 6” wide on bottom by 6” high. It has a hinged lid with a metal clasp closure in front. It is made of ¼” thick plywood and is lined with a textile fabric. The outer surface is covered alternately with sections of imitation crocodile leather and rattan webbing.

The six boxes described above are composite goods made of different materials. According to General Rule of Interpretation 3 (b) of the Harmonized Tariff Schedules of the United States, composite goods are classified according to the material which gives them their essential character. The essential character of the wooden boxes covered with the various decorative materials is imparted by the wood. The wood shapes and forms the boxes, while the covering materials decorate the boxes. The wood plays a greater role in the functioning of the articles.

The applicable subheading for item # 80088, the unlined oval shaped box, will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, cigar or 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 applicable subheading for item # 80091, 80092, 80093, 80094 and 80278, the variously shaped boxes lined with textile fabric, will be 4420.90.6500, HTSUSA, which provides for jewelry boxes, silverware chests, cigar or cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, other, lined with textile fabrics. The rate of duty will be free.

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 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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