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NY N012065




July 2, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.6500

Ms. Suzanne Deemer
Supremia International Inc.
103 Morgan Lane, Suite 100
Plainsboro, NJ 08536

RE: The tariff classification of a suede fabric covered wood box from China

Dear Ms. Deemer:

In your letter dated May 25, 2007 you requested a tariff classification ruling.

The ruling was requested on a “Brown Suede Candy Box,” that your company will be importing for your customer, Godiva Chocolatier. A sample of the box was submitted, which will be returned to you as you requested.

The sample consists of a rectangular box, measuring approximately 10-1/2” long x 7-3/4” wide x 4” high, with an attached lid and a satin ribbon closure. The box is constructed of 5 mm thick MDF (medium density wood fiberboard). It is covered on the exterior and interior with a dark brown imitation suede fabric. A foam cushion inserted underneath the covering of the lid gives the top of the box a slightly rounded look. The name of your customer is embroidered in gold on the exterior of the lid and is also found on a label glued to the interior of the lid. The box will be imported empty and will be used by your customer to put premium candy inside for retail sale.

The “Brown Suede Candy Box” is a reusable decorative storage box suitable for holding a variety of things. It is a composite good, composed of two different materials, wood and fabric. Composite goods are classifiable according to the material that imparts the essential character of the good. The factor that determines essential character varies between different kinds of goods. In this case, we believe that the essential character is imparted by the wood. The box is primarily constructed of the sturdy wood material. The suede fabric finishes and decorates the box. The role the wood plays in the functioning of the product as a box is more important than the role the fabric plays in providing its decorative appeal.

The applicable subheading for the “Brown Suede Candy Box” will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), 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; lined with textile fabrics. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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