The tariff classification of wooden storage chests from China

NY L80336 November 17, 2004 CLA-2-44:RR:NC:2:230 L80336 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Bernadette Placido QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of wooden storage chests from China Dear Ms. Placido: In your letter dated October 18, 2004 you requested a tariff classification ruling. The ruling was requested on a set of two nesting wooden storage chests, QVC item # H89958. A sample of the smaller chest was submitted for our review. The sample will be returned to you as you requested. The sample is a wooden box with a hinged lid, measuring approximately 19” L x 13” W x 11-1/2” H. The outer surface of the chest is stained and painted with a floral design. The inside is lined with a felt covered textile fabric. In addition, the box has a removable wooden tray that fits on an indentation along the sides of the inside. The larger chest is stated to be identical to the sample, except for the larger size (24” L x 16-1/2” W x 16” H) and that it does not contain a removable tray. The applicable subheading for the two nesting wooden storage chests, QVC item # H89958, will be 4420.90.6500, 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, 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 U.S. Customs and Border Protection (CBP) 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 CBP. 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