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NY N018310




November 13, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.4500

Randy Rucker, Esq.
Drinker, Biddle, Gardner, Carton
191 North Wacker Dr., Suite 3700
Chicago, IL 60606-1698

RE: The tariff classification of decorative wooden trunks from China

Dear Mr. Rucker:

In your letter dated October 3, 2007, on behalf of your client, Buyer’s Choice U.S.A. LLC, you requested a tariff classification ruling.

The ruling was requested on decorative wooden trunks in assorted styles and sizes. Photographs and descriptions of eight styles of trunks were submitted. The styles consist of the following:

1. Style # AT1834, the “Wooden Antique Finish Trunk” with brown tones, measuring 27” long x 15” wide x 16” high;

2. Style # AT1818, the “Wooden Antique Finish Trunk” with deep brown tones, measuring 27” long x 15” wide x 16” high;

3. Style # AT1918, the “Wooden Antique Trunk” with amber and mahogany tones and faux leather, measuring 27” long x 15” wide x 16” high;

4. Style # AT7400, the “Hope Chest Trunk with World Map Pattern” with brown tones and vinyl world map covering, measuring 26.4” long x 14.5” wide x 16.1” high;

5. Style # AT7400, same as above, but measuring 30” long x 19.3” wide x 20” high;

6. Style # AT1920, the “Wooden Antique Finish Trunk” with brown tones and copper hardware, measuring 30” long x 19.3” wide x 20” high;

7. Style # 6767, the “Hope Chest A” with brown tones and faux alligator, measuring 30” long x 19.3” wide x 20” high;

8. Style # 1889, the “Hope Chest B” with brown tones and copper hardware, measuring 30” long x 19.3” wide x 20” high.

The trunks are box-like containers with hinged lids and metal clasp closures. They are constructed of light plywood materials (1/4” thick base and side panels and 1/8” thick lids and front and back panels). The exterior is decoratively stained, painted or covered with other materials, such as faux leather or vinyl. The interior is not lined. The trunks are intended to be used as decorative pieces in the home. Nevertheless, they are suitable for use as decorative containers.

Consideration was given to the classification of the subject trunks as furniture. However, we agree with your opinion that the trunks are not substantial enough to be considered furniture for equipping a home. Further, the trunks are not specifically designed to sit on the floor.

The applicable subheading for the subject trunks described above 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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