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NY J85871




July 22, 2003

CLA-2-44:RR:NC:2:230 J85871

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 decorative wooden boxes with clocks from China

Dear Ms. Keegan:

In your letter dated June 26, 2003, on behalf of your client, Russ Berrie and Company Inc., you requested a tariff classification ruling.

The ruling was requested on two decorative wooden boxes with clocks, designated item numbers 80619 and 80625. Samples of the boxes were submitted, which will be returned to you as you requested.

Item no. 80619 is a trapezoid shaped box with a domed lid. The box is approximately 7-1/2 “ wide on the bottom and tapers to 6-3/4” wide at the top rim. It measures 4-1/2” deep and 7-1/2” high. The box is made of wood and is covered on the outside with decoratively painted metal. The inside consists of a single compartment which is lined with textile fabric. The front panel of the box incorporates a battery powered quartz analog clock, which is approximately 2-1/4” in diameter.

Item no. 80625 is a trapezoid shaped box with curved tapered sides and a domed lid. The box measures approximately 13” wide on the bottom, 8-1/4” wide at the top, 5-1/2” deep and 11” high. It is made of wood and has a metal handle and a metal clasp. The outer surface of the box is stained and painted with flowers. The inside is a single unlined compartment. The front panel of the box incorporates a battery powered quartz analog clock approximately 2-1/2” in diameter.

The decorative wooden boxes with clocks are composite goods consisting of different components. The essential character of these composite goods is imparted by the wooden boxes because of the role they play in the functioning of these articles. The articles function primarily as boxes. The clocks provide a secondary feature for these boxes.

The applicable subheading for the decorative wooden box designated item no. 80619 will be 4420.90.6500, 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, lined with textile fabrics. The rate of duty will be free.

The applicable subheading for the decorative wooden box designated item no. 80625 will be 4420.90.4500, 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 646-733-3035.

Sincerely,

Robert B. Swierupski

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