CLA-2-44:OT:RR:NC:4:234
Ms. Lorianne Aldinger
Rite Aid
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a Deluxe Wooden Jewelry Chest Set from China
Dear Ms. Aldinger:
In your letter, dated May 4, 2016, you requested a classification ruling. The request was returned to you for additional information, which was received by this office on June 13, 2016. The ruling was requested on a wooden jewelry box set. A sample was submitted for our review and will be retained for reference.
The ruling was requested on Rite Aid item #9039469, Style My Way Deluxe Wooden Jewelry Chest. The item consists of a trapezoidal jewelry box with three drawers, and is manufactured from medium density fiberboard (wood). The box measures 5 3/4" across the bottom, 4 1/2" across the top, 5 3/4" high, and 1 1/2" deep. It has three unlined drawers with pulls. The box is topped with a handle consisting of round, wooden beads strung on a plastic cord; the entire unit is designed to simulate the shape of a handbag. The jewelry box is packaged with decorative materials for its embellishment. The kit includes three wooden, die-cut shapes to affix to the drawer pulls, six paint colors and a paint brush, three varieties of plastic beads, plastic sequins, craft glue, waxed cord, and a feathered cord. The product insert gives instructions on using the materials to decorate the box, and leftover beads and cord may also be used to make children’s jewelry items.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The kit consists of multiple articles classifiable under separate headings. It is packaged for retail sale. The components of the kit carry out the activity of the decoration of the jewelry box. This kit therefore meets the term “goods put up in sets for retail sale”. We find that the wooden jewelry box confers the essential character of the set as it is the largest and highest value item, and the remaining components are sub-components of the box’s decoration.
The applicable subheading for the Deluxe Wooden Jewelry Chest will be 4420.90.4500, HTSUS, which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not
falling within chapter 94: 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: 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division