The tariff classification of a keepsake box with trays, photo albums and a picture frame from China

N009029 April 30, 2007 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500; 4420.90.8000; 4820.50.0000; 4414.00.0000 Ms. Tanya Reid CRI 2000, L.P. 7000 Commerce Pkwy, Suite J Mount Laurel, NJ 08054 RE: The tariff classification of a keepsake box with trays, photo albums and a picture frame from China Dear Ms. Reid: In your letter, which was received on March 29, 2007, you requested a tariff classification ruling. A sample of the “Keepsake Box” to be classified was submitted with your letter. The sample consists of a textile covered wood fiberboard storage box containing three stackable trays, two photo albums and a picture frame. The keepsake storage box is a rectangular container with a flip-open lid, measuring approximately 17-1/4” wide x 9-1/2” deep x 11-1/4” high. It is constructed of wood fiberboard and is covered on the exterior with colored fabric backed with paperboard. The interior is lined with white fabric backed with paperboard. Centered in the front panel of the box is a metal framed opening with a plastic cover for a 4 x 6 photograph. The trays are open rectangular containers measuring approximately 8-3/4” wide x 11-3/4” long x 3” high. They have the same construction as the storage box. The trays may be stacked together inside the storage box or they can be used separately from the box. The two photo albums to be imported will be identical. They each consist of one hundred 8-1/2” x 8-1/2” paper pages with partial plastic overlays. The paper pages are bound between covers having the same construction as the storage box and trays. The inside back cover additionally has an attached pocket. The picture frame measures 8” x 10” and is framed for a 5 x 7 photograph. It is constructed of ½” thick wood fiberboard and is covered on the front with a colored fabric backed with paperboard. A glass cover, a foam pad and a hinged backing with a stand fit in the opening for the photograph. The back of the frame, including the stand, is covered with a black velvet-like fabric. Although the keepsake box and its contents are color coordinated and presented together, they are, for tariff purposes, not considered “goods put up in sets for retail sale.” They do not carry out a specific activity together. The box, the photo albums and the picture frame are not specifically used together. Therefore, each article is classifiable separately. The applicable subheading for the keepsake box, described above, will be 4420.90.6500, 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, lined with textile fabrics. The rate of duty will be free. The applicable subheading for the trays, described above, will be 4420.90.8000, HTSUS, which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The applicable subheading for the photo albums, described above, will be 4820.50.0000, HTSUS, which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be free. The applicable subheading for the picture frame, described above, will be 4414.00.0000, HTSUS, which provides for wooden frames for paintings, photographs, mirrors or similar objects. The rate of duty will be 3.9 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/. 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