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NY K84979




May 4, 2004
CLA-2-44:RR:NC:2:230 K84979

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500

Ms. Yolanda S. Massey
Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of unfinished wooden boxes from China

Dear Ms. Massey:

In your letter dated April 2, 2004 you requested a tariff classification ruling.

The ruling was requested on two styles of unfinished wooden boxes, identified as item # 085047 and item # 307596. Samples of the boxes were submitted, which will be returned to you as you requested.

Item # 085047, referred to as the small wooden box, is a rectangular box measuring approximately 4” wide by 2-1/2” deep by 2-1/8” high. It has a hinged lid with a metal clasp closure. It is made of solid wood and has unfinished surfaces. The box has one undivided storage compartment and is unlined. It is shaped like a miniature chest and is similar to a jewelry box.

Item # 307596, referred to as the large wooden box, is a rectangular box measuring approximately 5-1/4” wide by 3-1/8” deep by 3” high. It has a hinged lid with a metal clasp closure. It is made of solid wood and has unfinished surfaces. The box has one undivided storage compartment and is unlined. It has a decoratively shaped lid and is similar to a jewelry box.

You state that the subject boxes will be sold as craft items to be painted and decorated. Since the boxes will be imported in their unfinished condition and will be used for craft activities, you believe that they should be classified in subheading 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA) rather than in subheading 4420.90.4500, HTSUSA.

Classification of goods under the Harmonized Tariff Schedule of the United States is governed by the General Rules of Interpretation (GRI’s). GRI 2(a) provides that:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.

The subject wooden boxes have the character of boxes similar to jewelry boxes provided for in heading 4420. They are recognizable as boxes similar to jewelry boxes by their physical size and shape. They are capable of being used as jewelry boxes in their imported unfinished condition. Based on GRI 2(a), the subject unfinished wooden boxes are classifiable as boxes similar to jewelry boxes under heading 4420.

The applicable subheading for the unfinished wooden boxes, item # 085047 and item # 307596, 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, 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
Director,

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