The tariff classification of wood boxes covered with aluminum from China

N033199 August 8, 2008 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Mr. Garth Pauley Jo-Ann Stores, Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of wood boxes covered with aluminum from China Dear Mr. Pauley: In your letter dated July 7, 2008 you requested a tariff classification ruling. The ruling was requested on wood boxes covered with aluminum, article # 9EK8054. A sample of a box was submitted, which will be returned to you as you requested. The sample is a round box with a removable lid. It is constructed of ¼” thick wood. The exterior sides and lid of the box are surface covered with decorative aluminum sheeting embossed with a floral design. The exterior bottom of the box is painted black. The interior is fully lined with black velvet textile fabric. Article # 9EK8054 consists of an assortment of three sizes of the identical box. The sample submitted is the medium size box, which measures approximately 8 ½” in diameter and 6” high. The large box is 10” in diameter and 6 ½” high; the small box is 6 ½” in diameter and 5” high. The subject boxes are composite goods composed of different materials. The essential character of the boxes is imparted by the wood because of the role the wood plays in the making and functioning of the articles as boxes. The applicable subheading for the wood boxes covered with aluminum, article # 9EK8054, 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