The tariff classification of a wood shoe brush box from China

NY J80076 February 5, 2003 CLA-2-44:RR:NC:2:230 J80076 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a wood shoe brush box from China Dear Mr. Hoffacker: In your letter dated January 13, 2003, on behalf of the importer, Big Lots Stores Inc., you requested a tariff classification ruling. The ruling was requested on a wood shoe brush box, item # X66/SBB-13. A merchandise information sheet containing a picture of the item was submitted. The item consists of a rectangular box made of pinewood measuring 10-1/2” long by 8” wide by 5-1/4” high. A raised foot rest for polishing a shoe while being worn is attached to the lid of the box. The box is unlined and has no compartments. It is used to store shoe brushes, polishes and various other shoe cleaning supplies. The supplies are not imported with the box. The applicable subheading for the wood shoe brush box, item # X66/SBB-13, 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 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division