The tariff classification of a polyurethane and fabric covered wood fiberboard box from India

N048313 January 20, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Ruby Wood Sevcik Pier 1 Imports Trade Compliance 100 Pier 1 Place Fort Worth, TX 76102 RE: The tariff classification of a polyurethane and fabric covered wood fiberboard box from India Dear Ms. Wood Sevcik: In your letter dated December 30, 2008 you requested a tariff classification ruling. A sample of a decorative storage box, SKU # 2341775, was submitted to be classified. It will be returned to you as you requested. The sample is a small rigid rectangular box with an attached lid and snap button closure. The box measures approximately 4 ¼” long x 2 ½” wide x 1” high. It is constructed of wood fiberboard and decoratively covered on all surfaces. The exterior four sides are covered with metallic copper finish polyurethane. The exterior of the lid is covered with a printed zebra stripe polyester fabric and is padded with foam underneath. The interior of the box is fully covered with polyester fabric. The box is offered as a business card holder by the vendor, but it is not akin to card holders that are carried in the pocket or in a handbag. It will be sold as a decorative storage box for the home, suitable for holding a variety of small articles. The applicable subheading for the decorative storage box, SKU # 2341775, 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/. We note that 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