The tariff classification of a musical storage box from China.

NY J85661 July 3, 2003 CLA-2-44:RR:NC:SP:230 J85661 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Evelyn Milling Kmart Corporation 3100 W. Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a musical storage box from China. Dear Ms. Milling: In your letter dated May 30, 2003, you requested a tariff classification ruling. A sample identified as a “girl’s musical jewelry box” (#7167) was submitted for our examination. It is a rigid 4” x 5¾” x 3¼”(H) box featuring a hinged, flip-open lid with a latch closure. The bottom of the box is paperboard, but all of the side panels and the lid are of wood fiberboard. The exterior of the article is completely covered with design-printed, plastic-coated paper. The interior is lined with textile fabric. A small plastic mirror is affixed to the inside of the lid. When the box is opened, a key-wound musical movement, concealed within an interior compartment, plays a tune while a small plastic ballerina figurine rotates atop a spring protruding from said compartment. Since most of its interior is empty, the box can be considered a utilitarian receptacle or holder for small household items of various kinds. There are no fittings or inserts specifically designed to accommodate jewelry or any other particular class of articles. In this connection, we note that the provision for “musical boxes” in heading 9208, HTS, does not include such boxes when they have the kind of utilitarian storage function exhibited by the subject product. For tariff classification purposes, the product will be regarded as a “composite good” whose essential character is imparted by the wood fiberboard, which is the predominant structural material. The applicable subheading for the #7167 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 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 Bureau of Customs and Border Protection. 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