The tariff classification of a decorated wood chest with one drawer from China

NY G85443 January 18, 2001 CLA-2-44:RR:NC:2:230 G85443 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a decorated wood chest with one drawer from China Dear Mr. Hoffacker: In your letter dated December 12, 2000, on behalf of the importer, Consolidated Stores Inc., you requested a tariff classification ruling. The ruling was requested on a product referred to as a “Wooden Chest with One Drawer & Polyresin Bears, Item # M473.” A sample of the product was submitted which will be returned to you as you requested. The sample consists of a small house shaped wood cabinet with shelved compartments on top and one drawer on the bottom. It measures 5-3/8” wide by 8-3/4” high by 2” deep. Each compartment contains a painted polyresin bear which is glued in place and takes up most of the space. The shelved cabinet portion is decorative only. The drawer is functional and designed to hold jewelry and other small articles. The applicable subheading for the wood chest with one drawer, Item # M473, will be 4420.90.4500, 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, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. 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 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division