The tariff classification of chipwood boxes from Taiwan

NY 849665 Mar 2, 1990 CLA-2-44:S:N:N1:230 849665 CATEGORY: Classification TARIFF NO.: 4420.90.4000 Ms. Joan D. Markowitz ME Enterprises 1870 Business Center Drive Duarte, CA 91010 RE: The tariff classification of chipwood boxes from Taiwan Dear Ms. Markowitz: In your letter dated February 8, 1990, you requested a tariff classification ruling. The ruling was requested on chipwood boxes of various styles. A sample of your style number 8201, a set of nesting small round boxes, was submitted. The boxes are composed of a plywood top and a plywood bottom. The sides of the boxes consist of a thin broad piece of veneer or chipwood bent around and glued to the bottom of the box. Another narrow piece of chipwood is bent around and glued to the top of the box. The ends of each separate piece of chipwood overlap for about 5/8 inch and are glued together. Gluing of the ends together to form a circle is not interlacing. According to the Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS), specifically Note 46.02 (2), only boxes of interlaced chipwood are included in the chapter. Since the sample and your other styles of chipwood boxes are not interlaced, Chapter 46 of the HTS does not apply. The applicable subheading for the chipwood boxes will be 4420.90.4000, HTS, which provides for caskets and cases for jewelry or cutlery and similar articles; 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 6.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport