The tariff classification of a set of valise style storage chests from China

NY L83349 April 7, 2005 CLA-2-44:RR:NC:2:230 L83349 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Mr. David Kornblum Goodplace Limited 6710 Finamore Circle Lake Worth, FL 33467 RE: The tariff classification of a set of valise style storage chests from China Dear Mr. Kornblum: In your letter, which was received in our office on March 14, 2005, you resubmitted your request for a tariff classification ruling. The ruling was requested on a product, which we were previously not able to classify in ruling NY R01414 because additional information was required. The subject product is identified as item # FN-44807, “Set of 3 Woven Rattan Valise Style Chests.” A requested sample of the product was submitted. The sample consists of a suitcase style chest measuring approximately 18”L x 10”W x 5.25”H. The rectangular chest has a hinged lid, two metal latch closures and a leather strap handle. It is made of wood and lined on the inside with a flocked textile fabric. The exterior is covered with interwoven strips of rattan and is trimmed along the edges with embossed vinyl. The essential character of the chest is imparted by the wood because of the role the wood plays in the making and functioning of the article. The sample is the smallest chest in the set. The other chests in the set differ only in size. The measurements of the other two chests are given as 24.5”L x 15”W x 9.25”H for the large size and 21.25”L x 12.25”W x 7.5”H for the medium size. The chests are sold as decorative home storage containers, which compactly nest together when not in use. The applicable subheading for the valise style storage chests, item # FN-44807, 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