CLA-2-44:S:N:N1:230 862063
Ms. Carol A. Garrity
Garrett-Hewitt International, Inc.
901 No. Broadway, Suite 16
No. White Plains, NY 10603
RE: The tariff classification of a wood packing container from
Taiwan
Dear Ms. Garrity:
In your letter dated April 1, 1991, you requested a tariff
classification ruling.
The ruling was requested on a product intended to be used as
a packing container. A sample was submitted. It consists of an
open 8 inch square box made of a plywood bottom and 2-3/4 inch
high wood veneer sides. After importation by you, it will be
filled with merchandise such as caps or scarves along with
perfume. A clear acetate top and an inner tray will be added.
Then the packed merchandise will be sold at retail.
These containers are packing containers provided for in
heading 4415, Harmonized Tariff Schedule of the United States
(HTS). The boxes and articles provided for in heading 4420, HTS,
as suggested, are durable small furnishings such as jewelry
boxes. Heading 4420, HTS, does not provide for packing boxes.
The applicable subheading for the packing container, in the
condition as imported, will be 4415.10.9000, HTS, which provides
for cases, boxes, crates, drums and similar packings; other (than
packing boxes and cases with solid sides, lids and bottoms). The
rate of duty will be 16-2/3 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