The tariff classification of polyurethane covered wood storage boxes from China

N021032 January 16, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Colleen Schmolke Target Customs Brokers, Inc. Global Trade Operations 7000 Target Parkway N NCD-0456 Brooklyn Park, MN 55445 RE: The tariff classification of polyurethane covered wood storage boxes from China Dear Ms. Schmolke: In your letter dated December 10, 2007, on behalf of Target Corporation, you requested a tariff classification ruling. The ruling was requested on faux crocodile storage boxes in three different sizes. A sample of item # 236-03-0012 was submitted, which will be returned to you as you requested. The sample is a rectangular box with a removable lid, measuring approximately 15” long x 11” wide x 6-3/4” high. It features two vinyl (PVC) handles located on the front and back sides of the box, for ease of placing the box on a shelf. The box is constructed of sturdy medium density fiberboard (MDF). It is covered on the exterior with black polyurethane embossed with a crocodile pattern. The interior is lined with a black fabric. Similar boxes in different sizes will also be imported, as follows: item # 236-03-0013 with dimensions of 17.125” x 13” x 7.4” and item # 236-03-0014 with dimensions of 17.75” x 17.75” x 7.875”. The subject boxes are composite goods composed primarily of two materials, wood and polyurethane. The essential character of these boxes is imparted by the wood because of the role the wood plays in the functioning of these articles. The applicable subheading for the wood storage boxes, item # 236-03-0012, # 236-03-0013 and # 236-03-0014, 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 (than cigar or cigarette boxes): Lined with textile fabrics. The rate of duty will be free. 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