CLA-2-44:RR:NC:2:230

Ms. Sandra Kobs
Kohl’s Department Stores
N56 W17000 Ridgewood Dr.
Menomonee Falls, WI 53051

RE: The tariff classification of a wooden jewelry box with a photo frame door from China

Dear Ms. Kobs:

In your letter dated May 15, 2008 you requested a tariff classification ruling.

The ruling was requested on a jewelry box with a hinged photo frame door, style # AR-3059-V. A sample of the box was submitted, which will be returned to you as you requested.

The jewelry box has metal brackets attached to the back and is designed to be mounted on a wall. It measures approximately 14 ½” wide x 2 ¾” deep x 16 ½” high. The box is made of medium density fiberboard (MDF) with a chestnut veneer surface. The front door of the box consists of a wood picture frame with a glass cover, a wood fiberboard backing and a fiberboard insert with cutouts for six different sized photographs. The inside of the box is fitted with a bar of necklace hooks, ring rolls, an elastic topped pouch and slotted racks for holding jewelry. The interior is lined with a man-made textile fabric.

The jewelry box with a photo frame door is a composite good incorporating two different functional components. Both the jewelry box and the photo frame play equally important roles in the functioning of the product. According to General Rule of Interpretation 3 (c), Harmonized Tariff Schedule of the United States (HTSUS), composite goods that are equally classifiable under two or more headings shall be classified under the heading that appears last in the tariff in numerical order. The heading for wood jewelry boxes (4420) appears last after the heading for wood photo frames (4414).

The applicable subheading for the jewelry box with a photo frame door, style # AR-3059-V, will be 4420.90.6500, 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, lined with textile fabrics. The rate of duty will be free.

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