CLA-2-44:RR:E:NC:2:230
Mr. Garth Pauley
Jo-Ann Stores, Inc.
5555 Darrow Road
Hudson, OH 44236
RE: The tariff classification of mini wood trunks from China
Dear Mr. Pauley:
In your letter dated June 30, 2008 you requested a tariff classification ruling.
The ruling was requested on three styles of a product described as a “mini table trunk,” referenced as item # HGW11028, # HGW11027, and # HGW11026. A photograph of one of the styles was submitted. The styles differ only in color and design on the exterior of the box.
The mini table trunks are trunk style containers measuring 4” long x 2 ¾” wide x 2 ¾” high. They are constructed entirely of wood, except for a PVC handle, an iron clasp closure and iron rivets. The exterior surface of the trunk is embossed or carved with a design and stained or painted. The interior is unlined.
The applicable subheading for the mini wood table trunks, described above, will be 4420.90.4500, Harmonized Tariff Schedule of the United States (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 (than cigar or cigarette boxes): Not lined with textile fabrics. The rate of duty will be 4.3 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 http://www.usitc.gov/tata/hts/.
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