Tariff classification of a Christmas bear box from China orTaiwan

NY 885355 May 4, 1993 CLA-2-44:S:N:N8:230 885355 CATEGORY: Classification TARIFF NO.: 4421.90.9540 Ms. Catherine Pritchard Expeditors International of Washington, Inc. P.O. Box 2568 South San Francisco, CA 94083-2568 RE: Tariff classification of a Christmas bear box from China or Taiwan Dear Ms. Pritchard: In your letter dated April 15, 1993, on behalf of your customer, Institutional Financing Services, Inc., you requested a tariff classification ruling. The ruling was requested on a Christmas bear box. A sample was previously submitted. The box is made of wood and shaped and painted like a bear in a Santa suit. It measures approximately 5 inches wide, 2 inches high and 2-1/4 inches deep. The back side of the box extends higher to 6 inches and is in the shape of the bear's head and shoulders. The box will be imported empty but will be filled with candy and offered for sale with the candy during the holiday season. A brochure states that when empty the box can hold mementos. The applicable subheading for the Christmas bear box will be 4421.90.9540, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of wood. The rate of duty will be 5.1 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