The tariff classification of a collapsible wood crate from China

N279065 September 30, 2016 CLA-2-44:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Stefani Paolucci Delmar International (NY) Inc. 100 Colvin Woods Pkwy Suite 500 Tonawanda, NY 14150 RE: The tariff classification of a collapsible wood crate from China Dear Ms. Paolucci: In your letter, dated July 27, 2016, you requested a classification ruling on behalf of your client, GCE International, Inc. The ruling was requested on a collapsible wood crate. A sample was submitted for our review and will be returned to you, as requested. The ruling was requested on a collapsible wood crate, style numbers 34ZFP03171 and 34ZFP03621. A sample of 34ZFP03171 is submitted; style 34ZFP03621 is the same style, but a smaller size. The crate is constructed from medium density fiberboard (MDF), and consists of seven, 6mm-thick boards which are tabbed and slotted for assembly. The boards are surface covered on both sides; each side is covered with a photographic overlay giving the appearance of wood grain. The assembled crate (34ZFP03171) measures approximately 13.75” wide by 7.5” high by 7.125” deep. The bottom panel is solid, and each end panel has a rectangular cutout that functions as handle. The sides each consist of two narrow panels that are spaced apart and assembled one above the other. The crate has the appearance of a standard wooden crate. In your letter, you suggest that the crates are classifiable under subheading 9403.89.6015, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Note 2 to Chapter 94, HTSUS specifically states that “The articles (other than parts) referred to in headings 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.” As shown in the product packaging photograph, the crates are designed for placement on tabletops or shelves. Therefore, classification in heading 9403 is precluded. The crates are wooden articles of furniture not falling within Chapter 94, and are classifiable in heading 4420, HTSUS. The applicable subheading for the collapsible wood crate 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division