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NY N013058





July 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.6500

Ms. Geri Davidson
Transportation
The Container Store
500 Freeport Pkwy
Coppell, TX 75019

RE: The tariff classification of a shoe storage box from China

Dear Ms. Davidson:

In your letter dated June 13, 2007 you requested a tariff classification ruling.

A sample of the product to be classified, the “Tweed Drop-Front Shoe Box,” SKU # 10034584, was submitted. It consists of a rectangular box measuring approximately 8” wide x 15” long x 5-1/4” high. The box has an opening in the front with a magnetic drop-down front panel. The panel has a clear plastic window in the center. The box is constructed of wood fiberboard and is covered on the exterior top and sides with a woven tweed fabric. The interior and the exterior bottom are covered with a non-woven polyester fabric laminated to cardboard underneath. The box is designed for storing shoes, handbags and other accessories. Several boxes may be stacked together.

The applicable subheading for the “Tweed Drop-Front Shoe Box,” SKU # 10034584, 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 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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