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NY K87556




August 2, 2004
CLA-2-44:RR:NC:SP:230 K87556

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500

Mr. Craig VerPault
Barthco International, Inc.
Maritime Center 1
2200 Broening Highway, Suite 200
Baltimore, MD 21224

RE: The tariff classification of a men’s wooden jewelry box from China.

Dear Mr. VerPault:

In your letter dated July 19, 2004, you requested a tariff classification ruling on behalf of CVS/Pharmacy.

A sample identified in your letter as a # 274243 “wooden men’s jewelry box” was submitted for our examination and is being returned to you as requested. The sample (identified on its packaging as a “men’s valet box”) is a wooden box measuring 8¾” x 6¾” x 2¾”(H) and having a hinged, flip-open lid with latch closure. The lid itself is in the form of a glass-covered shadow box containing glued-in golf-theme ornaments (tiny golf clubs, balls and the like). The miniature pieces are for decorative purposes only, and cannot be removed from the sealed shadow-box/lid. Beneath the hinged shadow-box/lid is an empty storage compartment lined with flocked plastic sheeting, which is not considered a textile fabric. The storage compartment does not incorporate any dividers, fittings or the like.

You state that the box will be offered in two additional versions, one with a “fishing” motif and the other with a “wine accessories” motif. It is assumed that these versions will differ from the above-described sample only with respect to the types of ornaments displayed within the shadow-box/lid.

The applicable subheading for all of the # 274243 boxes will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, 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%.

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 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 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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