The tariff classification of a lap storage box with hinged lid from China

N253023 May 16, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a lap storage box with hinged lid from China Dear Ms. Trotta: In your letter dated April 28, 2014, you requested a tariff classification ruling. The ruling was requested on a lap storage box with hinged lid, identified as item # H2E2844LV. A sample of the storage box was submitted for our review. The sample will be returned to you, as requested. The submitted sample is described as a “nail lap station”. The sample storage box is a rectangular-shaped wooden container marketed for use in giving manicures. The box is constructed of medium density fiberboard (MDF) and has two separate, hinged lids. The lids open in opposite directions to reveal multiple storage compartments. The storage compartments can hold nail polishes, implements, nail polish remover, cotton pads, etc. Attached to the underside of one lid is a textile covered pad with an elastic pocket. The sides and bottom of the box are fully obscured by a textile, foam-filled cushion. The cushion allows the box to rest comfortably on the users lap. The entire unit measures approximately 12” (L) x 8” (W) x 6” (H). The lap storage box is a composite good made up of materials classifiable under different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (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 lap storage box is imparted by the MDF, which is the main structural material and allows the item to function in its intended capacity as a box. The applicable subheading for the lap storage 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 LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division