The tariff classification of walnut storage boxes from China

N049765 February 5, 2009 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of walnut storage boxes from China Dear Mr. Hollis: In your letter dated January 19, 2009 you requested a tariff classification ruling. The ruling was requested on merchandise identified as “Square Walnut Storage Boxes,” SKU # 10049375 (Small), SKU # 10049374 (Medium) and SKU # 10049372 (Large). A sample of SKU # 10049375 was submitted, which will be returned to you as you requested. The sample consists of a square box with rounded corners and a removable lid. The box measures approximately 12 ½” x 12 ½” x 6” high. It is constructed of plywood and MDF (medium density fiberboard) and covered with a thin veneer of walnut on the outer surface. The single compartment interior is lined with a non-woven textile fabric. Two sides of both the box and the lid have handle cutouts for holding and moving the box either with the lid on or off. The three boxes with different SKU numbers are identical except for their size. SKU # 10049374 measures 12 ½” x 12 ½” x 9” high and SKU # 10049372 measures 12 ½” x 12 ½” x 12 ½” high. The boxes are marketed as storage boxes for a variety of household or personal articles. The applicable subheading for the walnut storage boxes, SKU # 10049375, SKU # 10049374 and SKU # 10049372, 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/. 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