The tariff classification of wood boxes surface covered with goat leather from India

N031121 July 17, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Kerri Hawley Imports Rt. J4S The TJX Companies, Inc. 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of wood boxes surface covered with goat leather from India Dear Ms. Hawley: In your letter dated June 13, 2008 you requested a tariff classification ruling. The ruling was requested on decorative wood boxes, style # 17313S. The style consists of an assortment of two sizes. A sample of the smaller box was submitted, which will be returned to you as you requested. The sample is a rectangular box with a removable lid, measuring 8” long x 5” wide x 3” high. It is constructed of ¼” thick medium density fiberboard (MDF). The exterior surfaces of the sides and lid are covered with goat leather to which the goat hair remains attached (species - Capra hircus). The interior of the box, which is not fitted with compartments, is unlined and painted black. The larger box measures 10” long x 7” wide x 7” high. The subject box is a composite good composed of two different materials, wood and leather. Although the goat leather is the material of greater value, it only plays a role in decorating the exterior surface of the box. The wood plays the greater role in the functioning of this product as a box, since the box is fully constructed of sturdy MDF. Therefore, we find that the essential character of the box is imparted by the wood. The applicable subheading for the wood boxes covered with goat leather, style # 17313S, 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 (than cigar or cigarette boxes): 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/. Articles classifiable under subheading 4420.90.4500, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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