The tariff classification of wooden storage boxes from Brazil and Czech Republic.

N264522 June 2, 2015 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Christopher Smith IKEA Distribution Services 100 IKEA Drive Westhampton, NJ 08060 RE: The tariff classification of wooden storage boxes from Brazil and Czech Republic. Dear Mr. Smith: In your letter dated May 7, 2015, you requested a tariff classification ruling. The samples submitted will be returned to you. Items number 10292357 and 70292359 are KNAGGLIG storage boxes. The boxes are rectangular in shape without lids and are made of unfinished pine wood. Item number 10292357 measures approximately 9 inches by 12 inches by 6 inches and item number 70292359 measures approximately 18 inches by 12 inches by 9¾ inches. The boxes are designed to fit IKEA IVAR shelving and organizer units. They provide the user with a way to easily store and organize loose and oddly shaped items in an easy and orderly fashion. The boxes are designed to sit on the shelf or to be stacked on another storage unit. The boxes are sold separately because, although they are made to fit IKEA IVAR shelving and organizer units, they can also be used by themselves. The user can customize the unfinished shelves to fit their personal home colors and décor. The applicable subheading for the wooden storage boxes 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% ad valorem. Duty rates are provided for your convenience and are subject to change.  The text of the most recent TSUS 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 Albert Gamble at albert.gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division