CLA-2-44:OT:RR:NC:4:434
Ivy Yang
Bansco Enterprise
RM 1308, Diya Tower, Jindi Bldg.
Ghangzhou
China
RE: The tariff classification of wooden trinket boxes from China
Dear Ms. Yang:
In your letter dated April 2, 2025, you requested a tariff classification ruling on one style of wooden trinket
box. Photos and product specifications were provided for our review.
The item under consideration you describe as the “Weave Jewelry Box.” The box is constructed of medium
density fiberboard (MDF) and measures 7.9” long by 4.4” wide and 3” high. The hinged lid features an inset
panel made of narrow, plastic woven strips intended to look like natural materials. The interior is a single
compartment and is not lined.
The applicable subheading for the trinket box will be 4420.90.4500, Harmonized Tariff Schedule of the
United States (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:
Not lined with textile fabrics.” The column one, general 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 4420.90.4500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in
addition to subheadings 4420.90.4500, HTSUS, listed above.
For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of
1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. ?At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 4420.90.4500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status
of goods covered by the Notes cited above and the applicable Chapter 99 subheadings.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request.? This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1).? This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect.? In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.?
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Charlene Miller at
[email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division