The tariff classification of a standing wooden jewelry box from China

N244120 August 1, 2013 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Jeanette Arciero CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a standing wooden jewelry box from China Dear Arciero: In your letter dated July 12, 2013, you requested a tariff classification ruling. The ruling was requested on a standing wooden jewelry box, described as “Standing Jewelry Armoire” (Item# 930846). A representative sample was submitted for our review. The sample will be returned to you, as requested. The “Standing Jewelry Armoire” is designed to stand on a tabletop or dresser. It incorporates a rectangular-shaped wooden box, measuring approximately 9” (W) x 11 ¾” (L) x 3 ¾” in depth; a glass mirror is affixed to the front of the box. The armoire has a stand that is constructed of two outward-facing, wooden “A-frame” legs connected at mid-height by a shelf. The box is connected to the stand by pivoting joints at the uppermost points of the A-shaped legs. The box may be pivoted to a horizontal position, thereby fully revealing the shelf beneath. The box may also be pivoted to a tilted position, whereby it functions as a tabletop mirror. The box is hinged on its left side and opens to reveal a jewelry storage space. The interior of the box is textile-lined and contains metal hooks, ring holders, and earring holders. You state that the unit is composed of 83 percent wood, 15 percent glass, 1 percent metal, and 1 percent textile. The applicable subheading for the standing jewelry box will be 4420.90.8000, Harmonized Tariff Schedule of the United States (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, Deborah C. Marinucci Acting Director National Commodity Specialist Division