The tariff classification of Jewelry Cabinet with Mirror from China

N285651 May 16, 2017 CLA-2-44:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of Jewelry Cabinet with Mirror from China Dear Mr. Stinson: In your letter dated April 21, 2017, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number 9041647, “Jewelry Cabinet with Mirror,” is primarily designed to stand on a tabletop, although in the ruling submission you state that it can also be wall mounted. It incorporates a rectangular-shaped wooden cabinet, measuring approximately 67/8 inches in width by 83/8 inches in length by 3¼ inches in depth; a glass mirror is affixed to the front of the cabinet. The cabinet has a stand constructed of two outward-facing, wooden “A-frame” legs connected at mid-height by a shelf. The cabinet connects to the stand by pivoting joints at the uppermost points of the A-shaped legs and rests on the shelf. The cabinet can be tilted to use the mirror at various angles and can pivot to horizontal, thereby revealing the shelf beneath. 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 six metal hooks to hang necklaces. The box also has space for rings, bracelets and earrings. You state in your letter that the unit is composed of 85 percent medium density fiberboard (MDF) and 5 percent each of glass, metal, and felt. The applicable subheading for the Jewelry Cabinet With Mirror 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 general 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 the 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division