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NY N019525




December 3, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.6500

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

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

Dear Ms. Davidson:

In your letter dated November 1, 2007 you requested a tariff classification ruling.

The ruling was requested on a storage box, identified as the ”Crazy Lined Latte”, SKU # 10044947. A sample of the product was submitted for our review. The sample consists of a square box with a lid, measuring approximately 10” x 10” x 8” high. The box is constructed of sturdy medium density fiberboard (MDF). It is covered on the exterior with rayon fabric laminated to a paperboard backing. The fabric exterior has decorative stitching along the edges and down the middle. The interior of the box is lined with a linen fabric.

The applicable subheading for the ”Crazy Lined Latte” box, SKU # 10044947, 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: Other (than cigar or cigarette boxes): 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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