The tariff classification of a wooden jewelry chest and bead kit from China

N116519 August 20, 2010 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500; 4421.90.9760 Ms. Elizabeth Tobin Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a wooden jewelry chest and bead kit from China Dear Ms. Tobin: In your letter dated July 16, 2010 you requested a tariff classification ruling. The ruling was requested on the “Bejeweled Chest & Bead Kit” identified as item # 520509. A sample was submitted for our review and will be returned to you as requested. The kit is packaged together in a large PVC bag and contains a 3-drawer wooden jewelry box, wooden charms, wooden beads, and cotton/elastic strings (yarn). The jewelry box measures approximately 10” (H) x 9 ¼” (L) x 3 ¾” (W). The exterior has been painted white with various decorations throughout the entire box. The drawers are lined with a pink felt like textile fabric and have wooden fittings shaped as hearts and flowers. The jewelry box will be used for storage for the beads and charms. The wooden beads are packaged in separate small PVC bags and feature different shapes, sizes and colors. Each bead has a hole through its center. The wood charms are packaged in separate PVC small bags and feature different shapes, sizes and colors. Small metal hooks are attached to the top portion of the charms. The beads and charms will be used to make various pieces of jewelry along with the cotton/elastic string (yarn) for children. Although the jewelry box, wooden beads and charms are presented together, they are, for tariff purposes, not considered "goods put up in sets for retail sale." They do not carry out a specific activity together. The box, beads and charms are not specifically used together. The jewelry box can be used to store other items not related to the items presented in the package. Therefore, each article is classifiable separately. The applicable subheading for the wooden jewelry chest will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, of wood; lined with textile fabrics. The rate of duty will be free. The applicable subheading for the wooden beads and charms will be 4421.90.9760, HTSUS, which provides for other articles of wood. The rate of duty will be 3.3 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the yarns. Your request for a classification ruling should include the following information: What is the elastomeric component of the stretch yarns (e.g., rubber, artificial rubber, polyurethane, etc.)? What is the fiber content of the braided sheath? What is the fiber content of the other, non-stretch yarn? What is the coating (e.g., wax, plastic, etc.)? When this information is available, you may wish to consider resubmission of your request. We are returning the related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Nathan Rosenstein at (646) 733-3030. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division