NY 848673
Feb. 1, 1990


CLA-2-44:S:N:N1:230 848673

Mr. William A. Phelps
W. A. Phelps & Co., Inc.
Suite 1963
One World Trade Center
New York, NY 10048

RE: The tariff classification of leather covered wooden boxes from China

Dear Mr. Phelps:

In your letter received on January 11, 1990, you requested a tariff classification ruling on behalf of the importer, Centrum Corporation. The ruling was requested on lacquered leather wooden boxes. A sample was submitted. It is a rectangular box measuring 8-1/2 inches by 4 inches by 5 inches. It is made of 3/8 inch thick solid wood and has a hinged lid. The box is covered on the outside with leather. This surface is then lacquered giving it a shiny look uncharacteristic of leather. The sample is not lined; however, some of the boxes that will be imported will be lined with leather and some boxes will be lined with synthetic fabric. The boxes can be used to store anything.

These multi-purpose boxes will be classified according to the material which imparts the essential character. The boxes are stated to be in chief value of the leather but in chief weight of the wood. The essential character of these boxes as represented by the sample is imparted by the wood because the solid thick wood gives the box its shape and function. In addition, the exterior of the box does not project a strong leather look.

The applicable subheading for the lacquered leather wooden boxes that are not lined or that are lined with leather will be 4420.90.4000, Harmonized Tariff Schedule of the United States (HTS), 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; not lined with textile fabrics. The rate of duty will be 6.7 percent ad valorem.

The applicable subheading for the lacquered leather wooden boxes that are lined with synthetic fabric will be 4420.90.6000, HTS, 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; lined with textile fabrics. The rate of duty will be 2.2 cents per kilogram plus 2.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport