The tariff classification of a fabric covered wooden boxfrom Taiwan

NY 854727 August 8, 1990 CLA-2-44:S:N:N1:230 854727 CATEGORY: Classification TARIFF NO.: 4420.90.6000 Ms. Lucy Chang Topline Products Company, Inc. 135 Broad Avenue, P.O. Box 142 Palisades Park, N.J. 07650 RE: The tariff classification of a fabric covered wooden box from Taiwan Dear Ms. Chang: In your letter dated July 19, 1990, you requested a tariff classification ruling. A sample of the product to be classified was submitted. It is a rectangular box measuring approximately seven inches long by five inches wide by four inches high. It has a dome shaped hinged cover which is partly made of cardboard. The rest of the box is made of plywood and it is completely covered on the inside and outside with a green nylon fabric. The box has no trays, drawers or any other special features. It can be used for storing jewelry or various other things. The essential character of this box is imparted by the wood because of the role the wood plays in relation to the use of the box. The other materials are for finishing the box only. Although the textile covering is appealing, it is not unusual enough to change the essential character for this box. The applicable subheading for the fabric covered box will be 4420.90.6000, Harmonized Tariff Schedule of the United States (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; lined with textile fabrics. The rate of duty will be 2.2 cents per kilogram plus 2.9 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