The tariff classification of a fabric-lined wooden box from China.

NY G89796 April 16, 2001 CLA-2-44:RR:NC:SP:230 G89796 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Irene Kwok CDP Asia Ltd. c/o Concept 3 Ltd. (Angel) 330 Madison Avenue, Suite 1278 New York, N.Y. 10017 RE: The tariff classification of a fabric-lined wooden box from China. Dear Ms. Kwok: In your letter dated March 28, 2001, you requested a tariff classification ruling. A sample identified as a “PP Straw Box” (Item #C-51144) was submitted for our review. It is a 10” x 11” x 4”(H) box, made of ½”-thick wood fiberboard panels, featuring a hinged, flip-open lid. The interior is lined with a textile-felt fabric, while the exterior is decoratively covered with a textile fabric made of narrow interwoven strips of polypropylene (approximately 2 mm in apparent width). Without giving details, you state that the box is intended for a “packaging purpose.” However, we find that regardless of its initial application, the box’s sturdiness and attractive appearance render it well suited for long-term use as a receptacle for trinkets or miscellaneous small household articles. The applicable subheading for the #C-51144 box will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), 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 free. 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 connection with the ruling request and incorporated therein, 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