The tariff classification of a musical wooden jewelry box from China

N162575 May 5, 2011 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a musical wooden jewelry box from China Dear Ms. Kobs: In your letter dated April 19, 2011, you requested a tariff classification ruling. The ruling was requested on a musical wooden jewelry box, identified as style # JX31312. A sample of the item was submitted for our review and will be returned to you as requested. The jewelry box is constructed of a medium density fiberboard (MDF) outer frame with a hinged lid. The submitted sample measures approximately 5” (h) x 6 ¼” (w) x 6 ¼” (l). The outer surface is covered with a pink printed paper with oil finish. A 1” wide woven grosgrain ribbon of man made fibers is glued to the outer surface and is placed around the entire circumference of the box. A 1 ½” silver tone, heart-shaped, plastic jewel is permanently affixed to the front side of the box. The interior of the jewelry box is lined with flocked paper and has several compartments (i.e. ring roll). The underside of the hinged lid contains a mirror. The flocked paper lining that surrounds the mirror is cut out into the shape of a heart. Inside the box is a small, plastic ballerina figure that rotates on a concealed music/spring mechanism. The mechanism can be wound from a handle that is located on the outer surface of the jewelry box. The wooden musical jewelry box is a composite good made up of materials classifiable under different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject box is imparted by the MDF frame, which is the main structural material and allows the item to function as a jewelry box. The applicable subheading for the musical wooden jewelry box will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for caskets and cases for jewelry or cutlery and similar articles, of wood: Other: 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/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division