The tariff classification of wooden money boxes from China

NY R00747 September 21, 2004 CLA-2-44:RR:NC:2:230 R00747 CATEGORY: Classification TARIFF NO.: 4420.90.4500 Mr. Isaac Cohen Shaar Haemet, Inc. 9955 65 Ave Rego Park, NY 11374 RE: The tariff classification of wooden money boxes from China Dear Mr. Cohen: In your letter received on August 27, 2004 you requested a tariff classification ruling. The ruling was requested on money boxes to be imported by Shaar Haemet Inc., a nonprofit organization that offers the Jewish community educational seminars relating to Jewish culture. The money boxes will be distributed to the community youth to create a custom for the youth to participate in the act of giving. A photograph and a description of a money box were given. The box is an upright rectangular container measuring 10cm wide x 10cm long x 13cm high. The box has an open slot on the top and a hinged door on the bottom. It is made of wood and has a shiny plate embossed with your organization’s logo on each of the four sides of the box. The inside of the box is not lined with any material. In addition to the tariff classification, you inquired whether the payment of duty could be exempted because of the nonprofit status of your organization. Importations of religious, educational, scientific and other institutions are provided for under several subheadings of heading 9810, Harmonized Tariff Schedule of the United States (HTSUS). The subheadings enumerate various articles imported for the exclusive use of these institutions. However, money boxes or similar charity boxes are not included in any of the articles enumerated in these subheadings. Therefore, the product being imported by your nonprofit organization is not exempt from duty. The applicable subheading for the wooden money boxes will be 4420.90.4500, HTSUS, which provides for 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, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division