CLA-2-44:OT:RR:NC:2:230
Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a wooden jewelry box from China
Dear Ms. Morgan:
In your letter dated December 21, 2010 you requested a tariff classification ruling.
The ruling was requested on wooden jewelry boxes of various sizes. Two samples of differing sizes were submitted for our review.
The jewelry boxes are constructed of a medium density fiberboard (MDF) outer frame with a hinged lid. The boxes are cushioned with a polyurethane (PU) and cotton lining material. The submitted samples measure approximately 2” in depth x 2 ½” (l) x 2 ½ (w) for the small size and 2 ½” in depth x 4” (l) x 4” (w) for the large size. The boxes will be sold in a variety of sizes, such as, ring boxes, earring boxes, pendant boxes and bracelet boxes and are specially shaped and fitted to contain one jewelry item per box.
Upon further examination of the lining material, it appears that the lining is a cotton textile fabric coated only on its face with PU. The PU coating appears to cellular (See Chapter 59, Legal Notes 2(a)(1) and note 2(a)(5), Harmonized Tariff Schedule of the United States (HTSUS)). The cotton textile within the lining is of a plain knit construction and appears to serve a merely reinforcing purpose. As such, in accordance with the General Explanatory Note (d) to Chapter 39, Plastics and textile combinations, the lining material would not be considered a textile for classification purposes.
The wooden jewelry box is a composite good made up of materials classifiable under different headings. General Rule of Interpretation 3(b), HTSUS, states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject box is imparted by the MDF frame, which is the main structural material and allows the item to function as a jewelry box.
You suggest in your letter that the jewelry box is classifiable under subheading 4202.92.0807, HTSUS, which provides for Trunks, suitcases, vanity cases, attache cases, briefcases,school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters andsimilar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks,handbags, shopping bags, wallets, purses, map cases,cigarette cases, tobacco pouches, tool bags, sports bags,bottle cases, jewelry boxes, powder cases, cutlery cases
and similar containers, of leather or of composition leather,of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with
such materials or with paper (con.): With outer surface of sheeting of plastic or of textile
materials:Insulated food or beverage bags:With outer surface of textile materials: Beverage bags whose interior incorporates only a flexible plastic container of a kind for storing and dispensing potable beverages through attached flexible tubing:Other: Of man-made fibers. However, the jewelry box does not meet the terms of this heading. As noted above, the essential character is imparted by the MDF frame. Jewelry boxes composed of wood material are specifically provided for in subheading 4420, HTSUS.
The applicable subheading for the wooden jewelry boxes will be 4420.90.4500, HTSUS, which provides for caskets and cases for jewelry or cutlery and similar articles, of wood: Other: 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 (than cigar or cigarette boxes): Not lined with textile fabrics. The rate of duty will be 4.3 percent 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division