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NY K87015





July 7, 2004
CLA-2-44:RR:NC:2:230 K87015

CATEGORY: CLASSIFICATION

TARIFF NO.: 4419.00.8000; 4420.90.4500; 4420.90.8000; 9403.60.8080

Ms. Nicole Trimble
Agra-Services Brokerage Co., Inc.
221-20 147th St
Jamaica, NY 11413

RE: The tariff classification of a wooden tray, a wine box, a key box cabinet and chests from China

Dear Ms. Trimble:

In your letter, which was received on June 15, 2004, you requested a tariff classification ruling. The request was made on behalf of the importer, 1668 International Inc.

The ruling was requested on various wood furnishings. Samples of a tray, a wine box, a key box cabinet, a small chest and a large chest were submitted.

Style # ADW0718T (Tray) is a serving tray measuring approximately 17” long x 12” wide x 3” high. The ends have concave curves and metal handles. The tray is made of wood and finished in dark brown. The sides are decorated with strips of embossed imitation PVC leather.

The applicable subheading for the tray, style # ADW0718T, will be 4419.00.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tableware and kitchenware, of wood, other. The rate of duty will be 3.2 percent ad valorem.

Style # ADW0718W (Wine Box) is a tall box with an arched hinged lid. The box measures approximately 5” wide x 5” deep x 14” high. It is made of wood and has a dark brown finish. The front and back panels and the lid are covered with a decorative embossed imitation PVC leather. The lid has a metal handle on top and a metal clasp closure in front. The inside of the box is unlined and stained. The sturdy decorative box is suitable for holding a bottle of wine or a variety of other things.

Style # ADW0718S (Small Living Box/Chest) is a small rectangular chest with an arched hinged lid. The chest measures approximately 10” wide x 8” deep x 8” high. It is made of wood with a dark brown finish. The front panel and the lid are covered on the outside with a decorative embossed imitation PVC leather. The inside of the box, which consists of one undivided storage area, is stained. Two metal handles are attached to the sides of the box, and a metal clasp closure is in the front.

The applicable subheading for the wine box, style # AWD0718W, and the small chest, style # AWD0718S, 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.

Style # ADW0718K (Key Box) is a small upright cabinet with a hinged picture frame door and three metal hooks inside. The cabinet may stand on a table or be hung on a wall. It measures approximately 6-1/2” wide x 3” deep x 9” high. The box is made of wood and finished in dark brown. The door of the cabinet is also a picture frame designed to hold a 4 x 6 photograph. The frame portion of the door is decorated with strips of imitation PVC leather. The essential character of this product is imparted by the cabinet because the primary purpose of the product is to hold keys.

The applicable subheading for the key box cabinet, style # AWD0718K, will be 4420.90.8000, HTSUSA, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

Style # AWD0718L (Large Living Box/Chest) is a large rectangular chest with a flat hinged lid. The chest is substantial and is designed to stand on the floor. It measures approximately 22” wide x 14” deep x 19” high. The chest is made of 1/2” thick wood and is finished in dark brown. The front and two side panels are covered with decorative imitation PVC leather.

The applicable subheading for the large chest, style # AWD0718L, will be 9403.60.8080, HTSUSA, which provides for other wooden furniture. 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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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