The tariff classification of a wooden tea box from China

NY M87571 November 22, 2006 CLA-2-44:RR:NC:2:230 M87571 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a wooden tea box from China Dear Ms. Davidson: In your letter, which was received on October 23, 2006, you requested a tariff classification ruling. The ruling was requested on a wooden tea box, SKU # 10038777. A sample of the product was submitted for our review. The sample consists of a rectangular box measuring approximately 12-1/2” long x 7-1/2” wide x 3-3/4” high. The box is made of solid wood and is stained and finished with a clear coating. It has a hinged lid with a clear acrylic window. The interior is divided into eight equal compartments and is not lined. The wooden box can be used to store an assortment of tea bags or it can be used to store and organize jewelry, trinkets or other small articles. The applicable subheading for the wooden tea box, SKU # 10038777, will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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