CLA-2-44:OT:RR:NC:N4:234
David Prata
Trade Compliance Analyst
OHL International at CVS Health
Mail Code 5055
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a decorative wood box from China.
Dear Mr. Prata:
In your letter dated March 10, 2016, on behalf of CVS Health, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you.
SKU number 511220 is the {7” wood box}. The item is a small decorative wooden box with slats in the shape of an open produce crate. The box measures approximately 4 inches by 6 inches by 7 inches. The box is available in two styles. The first style features a front and back panel painted with pumpkins and the second style features a front and back panel painted with apples. The two styles of decorative boxes are not used for general packing and transport of goods, but rather can be used for storage of household personal effects, and food items such as apples and other fruits, spices, etc.
Besides the decorative design on the front and back panels of the two styles of boxes, the sample has is a hangtag with the front-side of the hangtag reading “CREATIVE DESIGN LTD” with the logo “CD,” all in capital letters, and the backside of the hangtag reading SKU number 511220. Company provided information and examination of the sample with the pumpkin design does not indicate that the merchandise concerned is principally used for kitchenware purposes, and as such the merchandise concerned is not classifiable in subheading 4419.00.8000 of the Harmonized Tariff Schedule of the United States (HTSUS).
When terms are not defined in the HTSUS or the Explanatory Notes (ENs) to the HTSUS, they are construed in accordance with their common and commercial meaning – Nippon Kogasku (USA), Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982).
We find that the Online Oxford English Dictionary (OED) defines “Case” at n.2, 1. a., as a box, bag, or other receptacle, designed to contain an item or items for safe keeping, transporting, or display. The subheading of 4420.90, HTSUS, differentiates for specific types of boxes and chests and cases, as well as similar type boxes, and moreover, the plain language of the subheading allows for the inclusion to other types of “cases and chests.” The enumerated list of goods at subheading 4420.90, HTSUS, suggests that all boxes, cases and chest have a lid for closure, while a comma calling for other types of “cases and chests” appears to expend the list of “cases and chest” to those not having lids.
It is our opinion that the 7” Wood Box, not having a lid, not only falls within the OED definition for “case,” but also falls to the class or kind of goods enumerated in the heading of 4420 and its subheading of 4420.90, HTSUS., specifically for other types of “cases and chests.” As such, the merchandise concerned is classifiable in subheading 4420.90.4500 of the HTSUS.
The applicable subheading for SKU number 511220, the 7” Wood Box will be 4420.90.4500, 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: Jewelry boxes, silverware chests, cigar and cigarette 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% 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 Neil H. Levy at [email protected].
Sincerely,
Deborah Marinucci
Acting Director
National Commodity Specialist Division