CLA-2-44:RR:NC:GI:230 A84274
Ms. Carolyn Evans Nemia
International Treasure Chest, Inc.
One Greentree Centre, Suite 201
Marlton, NJ 08053
RE: The tariff classification of a wooden box (packed in a flocked textile drawstring pouch) containing frankincense and myrrh, from the United Arab Emirates; chest; filigree; multiple countries of origin; marking.
Dear Ms. Nemia:
In your letter dated May 28, 1996, you requested a tariff classification ruling.
A sample, identified as "Royal Treasures (TM) #2," was submitted and will be retained for reference. It consists of a miniature wooden chest that contains frankincense and myrrh. The chest, which measures about 8 1/2" x 2" x 2", is extensively decorated with brass filigree, and has a hinged, domed lid. The chest is packed in a nylon tricot "flocked velvet" drawstring pouch.
An earlier version of this product was the subject of New York Ruling Letter 813586, issued to you by this office on September 11, 1995. However, two changes have prompted you to request a new ruling at this time:
1. The interior of the wooden chest will no longer have any textile fabric lining (which was previously present inside the lid).
2. The country of origin marking, previously found to be unacceptable by this office, has been altered.
For tariff purposes, the item is not considered "goods put up in sets for retail sale," meaning that the chest and its contents will be separately classified. The pouch, however, will be treated as packing for the chest. For entry purposes, the declared value and weight of the chest should therefore include the value and weight of the pouch.
The applicable subheading for the chest will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: other (than cigar and cigarette boxes): not lined with textile fabrics. The rate of duty will be 5.7%.
The applicable subheading for the frankincense and myrrh will be 1301.90.9090, HTS, which provides for other (than certain enumerated) natural gums, resins, gum-resins and oleoresins. The rate of duty will be free.
You have indicated that the country of origin of the wooden chest is India, and that the frankincense and myrrh are products of Oman and Somalia, respectively. The pouch is made (from Korean fabric) in the United Arab Emirates (U.A.E.). All of these components will be brought together, and packed together as described above, in the U.A.E. prior to export to the United States.
The bottom of the current sample chest bears a pressure-sensitive label which reads:
ROYAL TREASURES (tm)
Frankincense is a product of Oman;
Myrrh is a product of Somalia.
Wood/brass box is a product of India
This is acceptable for country of origin marking purposes.
The pouch is the type of container described in General Rule of Interpretation 5(a), HTS, which pertains to containers shaped to fit a specific article, entered with said article, and suitable for long-term use. Since the instant pouch is specifically shaped to fit the wooden chest, and is suitable for long-term use with that chest, it should be marked with its own country of origin. The sample's sewn-in label reading "Made in United Arab Emirates" is acceptable for this purpose.
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 (212) 466-5779.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division