The tariff classification of a wood box with a marble insert from Taiwan

NY C82535 December 29, 1998 CLA-2-44:RR:NC:2:230 C82535 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Joy Lyn Antunes Norman Krieger, Inc. 5761 W. Imperial Hwy. Los Angeles, CA 90045 RE: The tariff classification of a wood box with a marble insert from Taiwan Dear Ms. Antunes: In your letter dated November 26, 1997, on behalf of the importer, Renoir Visions LLC, you requested a tariff classification ruling. The ruling was requested on a wood box with a decorative marble insert. A sample of a rectangular box measuring 7-1/4 inches wide by 3 inches high by 5-1/2 inches deep was submitted. The box is made of wood and is lined with textile fabric. It has has no compartments. The hinged lid has a 5-3/4 inch by 4 inch slab of marble inserted and glued on the outside. The marble slab is for decoration only. The applicable subheading for the wood box with a marble insert will be 4420.90.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, lined with textile fabrics. The rate of duty will be 0.9 cent per kilogram plus 1.2 percent ad valorem. Effective January 1, 1998, the rate of duty will be reduced to 0.4 cent per kilogram plus 0.6 percent ad valorem. The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that, unless excepted, every article of foreign origin must be legibly, permanently and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. 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 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division