The tariff classification of a tree shaped three drawer wood box from China

NY G87457 March 9, 2001 CLA-2-44:RR:NC:2:230 G87457 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 tree shaped three drawer wood box from China Dear Mr. Hoffacker: In your letter dated February 19, 2001, on behalf of Consolidated Stores Inc., you requested a tariff classification ruling. The ruling was requested on a product referred to as a “Tree Shaped Wooden Drawer” and designated item # T99164. A photograph and a merchandise information sheet were submitted. The product is a wood box in the form of an evergreen tree. It consists of three drawers in a vertical row, each in the shape of a segment of the tree. The dimensions of the box are stated to be 10.25” high and 7.25” wide. The drawers are not lined with fabric. The box is the kind suitable for placing on a dresser or table and for holding small trinkets, including jewelry. The applicable subheading for the tree shaped three drawer box will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, other, not lined with textile fabric. 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