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NY N013566




July 17, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500

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

RE: The tariff classification of wood boxes from China

Dear Ms. Davidson:

In your letter dated June 27, 2007 you requested a tariff classification ruling.

The ruling was requested on wood boxes referred to as “Peek Boxes,” SKU # 10043102 and # 10043103. Photographs of the boxes were submitted. The “Peek Boxes” are rectangular boxes with rounded corners measuring 6” x 4” x 2” (small size) and 7” x 3” x 2” (large size). The boxes feature removable lids with easy-to-grab recessed handles made of plastic. The boxes are made of pine wood and are finished in three colors: natural, espresso and grey. The interior is lined with flocked paper. The boxes are stackable and suitable for storing a variety of articles.

The applicable subheading for the “Peek Boxes,” SKU # 10043102 and # 10043103, will be 4420.90.4500, 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; other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem.

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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