The tariff classification of a lacquered wood presentation box from China

N025773 April 28, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a lacquered wood presentation box from China Dear Mr. Hoffacker: In your letter dated April 4, 2008, on behalf of the importer, Cooper Spirits Intl. LLC, you requested a tariff classification ruling. The ruling was requested on a lacquered wood presentation box, style # STG-00111. A sample of the box was submitted, which will be returned to you as you requested. The sample is a rectangular box with concave corners measuring approximately 15” long x 10-1/2” wide x 5-3/4” high. It has a hinged lid with a locking closure and an interior lining. The box is made of sturdy wood and finished on the exterior surface with a glossy dark blue lacquer. Additionally, a small figure on a bicycle is painted in gold on the lid. A polystyrene foam plastic insert with a specific bottle shaped recess in the center is permanently glued to the inside of the box. The insert is draped with a white satin fabric that is snugly tucked in between the wood box and the insert. The box is designed to hold and display one 750 ml bottle of liqueur. It will be used solely for marketing purposes and will not be sold or given away to consumers with the purchase of the liqueur. The applicable subheading for the lacquered wood presentation box, style # STG-00111, 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. The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. 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