The tariff classification of wooden jewelry boxes from China

NY R02771 November 30, 2005 CLA-2-44:RR:NC:2:230 R02771 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Jennifer Yu Tylon International Services 13624 Pine View Lane Rockville, MD 20850 RE: The tariff classification of wooden jewelry boxes from China Dear Ms. Yu: In your letter dated November 3, 2005 you requested a tariff classification ruling. The ruling was requested on wooden boxes used to hold jewelry and given along with the purchase of jewelry. The ruling request is for the boxes only, not including the jewelry. A description of the sizes and materials of the boxes, along with a photograph of a ring box, was submitted. The boxes are rectangular and have hinged flip-open lids. The sizes range from 2” L x 2-1/4” W x 1-3/4” H to 8” L x 7-7/8” W x 2” H. The boxes are made of wood and have outer surfaces that are stained and finished with a high glossy color. The insides are lined with a felt covered textile fabric. The applicable subheading for the wooden jewelry boxes will be 4420.90.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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, lined with textile fabrics. The rate of duty will be free. 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