The tariff classification of decorative wood and bamboo household containers from China

NY G86964 February 27, 2001 CLA-2-44:RR:NC:2:230 G86964 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Rick Mosley Kuehne & Nagel, Inc. 101 Wrangler Drive, Suite 201 Coppell, TX 75019 RE: The tariff classification of decorative wood and bamboo household containers from China Dear Mr. Mosley: In your letter dated January 31, 2001, on behalf of your client, Tuesday Morning Partners Ltd., you requested a tariff classification ruling. The ruling was requested on four styles of decorative household containers. A sample of each was submitted and will be returned to you as you requested. Style # 111663 is a trunk type container with a hinged domed lid and a short leather strap handle. It measures approximately 14-1/2” wide by 9” deep by 12” high. It is made completely of wood, consisting of a wood frame and thin plywood panels which are nailed together. The interior is stained but not otherwise finished. The exterior is sanded and stained. Two leather bands with button snap closures are riveted across the top, back and front. The container has a metal latch in front and rivets and corner plates along the edges. Style # 112460 is a small domed trunk type container measuring approximately 12-1/2” wide by 6” deep by 10” high. It has the same wood frame and plywood construction as the first container. The interior is stained but not otherwise finished. The exterior is stained and has panels of interwoven strips of bamboo framed by shaped wood strips which are riveted in place. The container has a short leather strap handle on top and two metal latches in front. Style # 113733 is a trunk type container with a domed lid and with rounded sides. It measures approximately 13” wide by 8-1/2” deep by 12” high. It has a wood frame and plywood construction and it is stained on the inside and outside. The exterior is covered with interwoven strips of bamboo and it also has an embossed metal band running in the center across the top, back and front. It has two short handles on the sides and a metal latch in front. Style #112465 is a suitcase type container with a hinged domed lid. It measures approximately 14-1/2” wide by 11” deep by 6” high. It has a wood frame and plywood construction and is stained on the outside and inside. It has two metal latches and a short handle in the front. The exterior front, top and back panels are covered with bamboo slats. Additionally, the exterior has wood bands with rivets along the edges and center. The essential character of the four containers is imparted by the wood. The wood plays a greater role in the functioning of these containers. The containers are constructed of wood. The bamboo only adds decoration to the containers. You state that the products to be classified are decorative household articles that will be placed on a floor or tabletop for decoration only and that they have no utilitarian value. However, we find that the products are capable of functioning as containers. They are similar to other wood and bamboo containers that are used to hold various items. The applicable subheading for the four containers, style # 111663, 112460, 113733, 112465, will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. We note that the samples were 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 (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. 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