The tariff classification of an antique look miniature wood chest with three drawers from China

NY G89605 April 19, 2001 CLA-2-44:RR:NC:2:230 G89605 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an antique look miniature wood chest with three drawers from China Dear Ms. Aldinger: In your letter dated March 27, 2001 you requested a tariff classification ruling. The ruling was requested on a product called an “Antique Look Chest with Drawers”, item # 996470. A sample of the product was submitted. The sample is a small rectangular upright chest measuring approximately 10-1/2” high by 7” wide by 4” deep. The chest contains three drawers with brass handles, and it has four metal legs on the bottom. The drawers are not lined with any material. The chest is made entirely of wood and it is finished with a dark red stain which is darker along the edges than in the middle. The chest is similar to a jewelry chest and can be used to hold jewelry or other small articles. The applicable subheading for the antique look chest with drawers, item # 996470, 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 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