The tariff classification of a wooden gift packing box with glasses from Canada

NY 880815 December 22, 1992 CLA-2-44:S:N:N8:230 880815 CATEGORY: Classification TARIFF NO.: 4415.10.9000; 7013.29.1000; 7013.29.2000 Ms. Pearl Szewczyk Ameri-Can Customshouse Brokers, Inc. 783 Busti Avenue Buffalo, NY 14213 RE: The tariff classification of a wooden gift packing box with glasses from Canada Dear Ms. Szewczyk: In your letter dated November 27, 1992 you requested a tariff classification ruling. The request was made on behalf of the shipper, L'Aubier Inc. A sample of the product to be classified was submitted. It consists of an upright wooden box with a rope handle. The box is divided and designed to hold a bottle of wine and two wine glasses. The front of the box is open except for a partial top panel and a partial bottom panel. The top panel slides on and off. The box is marked with the name of the wine and other additional references to the wine. It is a fancy packing box designed primarily to market the wine. However, the wine is not being imported. Two clear accessory wine glasses which are manufactured in China are included at the time of importation. The wooden packing box and the wine glasses are classifiable separately. The applicable subheading for the wooden box will be 4415.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for cases, boxes, crates, drums and similar packings, of wood, other. The rate of duty will be 16-2/3 percent ad valorem. Goods classifiable under subheading 4415.10.9000, HTS, which have originated in the territory of Canada, will be entitled to a 8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for the wine glasses depends on the appraised value. When valued not over $0.30 each, the subheading will be 7013.29.1000, HTS, which provides for drinking glasses, valued not over $0.30 each. The rate of duty will be 38 percent ad valorem. When valued over $0.30 but not over $3.00 each, the subheading will be 7013.29.2000, HTS, which provides for drinking glasses, valued over $0.30 but not over $3.00 each. The rate of duty will be 30 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