The tariff classification of a mirrored jewelry cabinet from China

N230496 September 6, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Ralph Natale American Shipping Co. Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of a mirrored jewelry cabinet from China Dear Mr. Natale: In your letter, dated June 22, 2012, you requested a tariff classification ruling on behalf of your client, Royal Delgoti. The ruling was returned to you for additional information, which was received by this office on August 13, 2012. The ruling was requested on a “Jewelry Cache”. Photographs of the item were submitted for our review. The “Jewelry Cache” is a framed mirror within which a jewelry cabinet is concealed. The unit is designed to be hung on a wall. Although dimensions were not given, the photos suggest that the unit is at least 20 inches square. The frame is ornately shaped and fashioned. You state that the frame and cabinet are constructed of poplar wood and medium density fiberboard. The glass mirror within the frame is affixed to a hidden wooden door that is hinged on one side and opens to reveal a jewelry storage space. Inside the cabinet are metal hooks, ring holders, and accessories for storing jewelry. The applicable subheading for the “Jewelry Cache” will be 4420.90.8000, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 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/. In your letter, you also requested classifications for each of the individual accessories. Title 19, Code of Federal Regulations, Section 177.2(b)(2)(ii) limits ruling requests items of the same class or kind. For example, a request concerning textile articles may not include items such as footwear. Please feel free to submit additional ruling requests for the individual accessories. 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, Thomas J. Russo Director National Commodity Specialist Division