The tariff classification of a swivel frame mirror jewelry box and a valet charging box from China

N028944 June 20, 2008 CLA-2-44:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500; 4420.90.8000 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53051 RE: The tariff classification of a swivel frame mirror jewelry box and a valet charging box from China Dear Ms. Kobs: In your letter dated May 15, 2008 you requested a tariff classification ruling. The ruling was requested on two products, a swivel frame mirror jewelry box, style # AR-2858-SR1, and a valet charging box, style # AW-1511-R. Samples of the products were submitted, which will be returned to you as you requested. Style # AR-2858-SR1 consists of a wooden jewelry box with a hinged framed mirror door, mounted between two wooden brackets with feet. The box is capable of swiveling to different angles. The inside of the box is fitted with necklace hangers on top and ring rolls and a pouch for holding jewelry on the bottom. The inside is lined with a man-made textile fabric. The box measures overall approximately 9 ¾” wide x 2 ¾” deep x 17 ¾” high. It is constructed of medium density fiberboard (MDF) with a walnut veneer surface. Style # AW-1511-R is a wooden valet box designed to hold cell phones and other personal consumer electronics while being charged as well as other articles. It measures approximately 12” wide x 12” deep x 5” high and is divided into various compartments. The back half of the product has a removable top shelf divided into three docks with slots for running the wires of the personal electronics down to the compartment underneath. The compartment is intended to house an electric power strip (not included). The front half of the product has two open compartments on top and a drawer underneath for holding various other personal small articles. Although this product has one drawer suitable for use as a jewelry box, it is essentially a valet holder and charging station with open compartments. The applicable subheading for the swivel frame mirror jewelry box, style # AR-2858-SR1, 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 valet charging box, style # AW-1511-R, 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. 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