The tariff classification of a wooden storage container from China

N237094 January 16, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Michael John Shea American Global Brokerage Services, LLC 3399 Peachtree Road NE Suite 1130 Atlanta, GA 30326 RE: The tariff classification of a wooden storage container from China Dear Shea: In your letter dated January 8, 2013, you requested a tariff classification ruling on behalf of your client, MSA Products. The ruling was requested on a wooden storage container. A photograph and product details were submitted for our review. The item in question is bamboo storage container measuring approximately 13.1/4” (w) x 12” (l) x 3 1/8” (h). The container is a rectangular-shaped box with a front storage drawer. In your letter you state that the drawer will be used to hold packages of coffee, tea, and other items used in a single serving drink brewer. The storage container is meant to be placed on a counter with the brewer mounted on top of the box. In your letter you suggest the wooden storage container be classified under 9403.60.8081, Harmonized Tariff Schedule of the United States ,(HTSUS), which provides for Other Furniture and parts thereof: Other wooden furniture: Other; Other. However, the wooden box with a drawer does not meet the meaning of unit furniture, as the item does not stand one on the other or side by side to another item, there by building up or out an article of furniture. The applicable subheading for the wooden storage container 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/. 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