The tariff classification of a home storage container from China

NY M82539 May 12, 2006 CLA-2-44:RR:NC:2:230 M82539 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. JoAnne Meintzer Western Overseas Corporation 406 Elmwood Court Sharon Hill, PA 19079 RE: The tariff classification of a home storage container from China Dear Ms. Meintzer: In your letter dated April 7, 2006, on behalf of the importer, Computer Expressions Inc., you requested a tariff classification ruling. The ruling was requested on a product described as a “Home Storage & Organizer Box.” The product is a rectangular box-like container without a lid. A sample of the product was submitted, which will be returned to you as you requested. The sample consists of a partially disassembled container packed in a paperboard retail box. The container is easily put together by sliding the bottom panel into the fitted grooves of the side and end panels, which are connected together. The panels are held together with imitation leather straps and hook and loop closures. The panels of the container are made of ¼” thick plywood. One end panel has a cutout opening that may be used as a handle. When assembled, the container measures 9” long x 6-3/4” wide x 6-1/2” high. The inside of the container is lined with a non-woven polypropylene fabric. The outer surface of the sample container is covered with thin strips of bamboo. The “Home Storage & Organizer Box” will be imported in a second style, which will be identical to the sample in all aspects except that the outer surface will be covered with burlap instead of bamboo. The essential character of both styles of containers is imparted by the wood because of the role the wood plays in the functioning of the product as a container. The applicable subheading for the “Home Storage & Organizer Box” will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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