CLA-2-44:S:N:N8:230 885355
Ms. Catherine Pritchard
Expeditors International of Washington, Inc.
P.O. Box 2568
South San Francisco, CA 94083-2568
RE: Tariff classification of a Christmas bear box from China or
Taiwan
Dear Ms. Pritchard:
In your letter dated April 15, 1993, on behalf of your
customer, Institutional Financing Services, Inc., you requested a
tariff classification ruling.
The ruling was requested on a Christmas bear box. A sample was
previously submitted. The box is made of wood and shaped and painted like a
bear in a Santa suit. It measures approximately 5 inches wide, 2 inches
high and 2-1/4 inches deep. The back side of the box extends higher to 6
inches and is in the shape of the bear's head and shoulders. The box will be
imported empty but will be filled with candy and offered for sale with the
candy during the holiday season. A brochure states that when empty the box
can hold mementos.
The applicable subheading for the Christmas bear box will be
4421.90.9540, Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), which provides for other articles of wood. The rate of duty will
be 5.1 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