CLA-2-44:S:N:N1:230 851879
Ms. Lorraine M. Dugan
Associated Merchandising Corp.
1440 Broadway
New York, NY 10018
RE: The tariff classification of a trinket box and a hanger from
Taiwan
Dear Ms. Dugan:
In your letter dated April 20, 1990, you requested a tariff
classification ruling.
Samples of the products to be classified were submitted.
They will be returned to you as you requested. The products
consist of a trinket box and a hanger.
The box is heart-shaped and made of a plywood bottom, a
plywood top and chipwood sides. It is decorated on the outside
with a floral printed polyester and cotton blend material which
is glued directly onto the surface of the box. The inside of the
wood box is not lined or otherwise decorated. Essentially, this
product is a decorated wood box. The simple textile covering on
it is not any more unusual than a paper covering, a plastic
covering or any other decorative finishing applied to the box.
The sample is labelled "wood chip box" and will not be marketed
as a textile box.
The hanger consists of wood with rough edges which is padded
with foam and covered completely with a printed polyester and
cotton material. It has a plastic hook and a textile bow tied
around the hanger and hook. The wood portion is not visible.
This type of hanger is generally marketed as a textile hanger.
The applicable subheading for the trinket box 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; other; not lined with textile fabrics. The
rate of duty will be 6.7 percent ad valorem.
The applicable subheading for the hanger will be
6307.90.9050, HTS, which provides for other made up textile
articles; other, other. The rate of duty will be 7 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