CLA-2-44:OT:RR:NC:N4:234
Mr. Michael Mason
LTD Commodities, LLC
2800 Lakeside Drive
Bannockburn, IL 60083
RE: The tariff classification of wooden storage boxes from China
Dear Mr. Mason:
In your letter dated June 3, 2015, you requested a tariff classification ruling.
The ruling was requested on two wooden boxes covered with decorative materials, Items # ST14412 and ST14413. The boxes are general storage containers for the home. Samples of each item were submitted. They will be returned to you as you requested.
Item # ST14412 is a rectangular chest style box measuring approximately 13 inches long by 13 inches wide by 10 inches high. It is printed with the words “Home” and “Home is Where Your Story Begins”. It has metal hinges, a metal closure latch and two small metal carry handles. The storage box is made of Medium Density Fiberboard and is lined with a non-woven fabric. The box has metal decorative edging and is completely covered with a polyurethane coated fabric with a printed design on the outside. The box is not designed for transporting materials, but can be used for household storage such as DVD’s, magazines, books, etc.
Item # ST14413 is a rectangular chest style box measuring approximately 18 inches long by 10 inches wide by 10 inches high. It is printed with the words “Family is Everything”. It has metal hinges, a metal closure latch and two small metal carry handles. The storage box is made of Medium Density Fiberboard and is lined with a non-woven fabric. The box has metal decorative edging and is completely covered with a polyurethane coated fabric with a printed design on the outside. The box is not designed for transporting materials, but can be used for household storage such as DVD’s, magazines, books, etc.
The applicable subheading for the ST14412 and ST14413 will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, cigar or 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 Albert Gamble at albert.gamble @cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division