CLA-2-44:RR:NC:SP:230 D87547
Ms. Renata Bagga
Unique Collections
P.O. Box 141
Beaconsfield, Quebec H9W 5T7
CANADA
RE: The tariff classification of wooden boxes and chess sets from Poland.
Dear Ms. Bagga:
In your letter dated January 25, 1999, you requested a tariff classification ruling.
Photos of several empty, partitioned wooden “card boxes” and “jewelry boxes” were submitted and will be retained for reference. The all-wood boxes appear to have stained, painted and/or veneer-inlaid exteriors and hinged, flip-open lids. The interiors, divided into two or more compartments, have bare wood surfaces. The smaller (two-compartment) versions are intended for the storage of playing cards, while the larger ones are said to be for jewelry.
The applicable subheading for the empty, unlined wooden “card boxes” and “jewelry boxes” 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 cases and chests, all the foregoing of wood...not lined with textile fabrics. The rate of duty will be 4.3%.
Articles which are classifiable under subheading 4420.90.4500, HTS, which are products of Poland are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
You additionally submitted photos of several chess sets consisting of wooden game pieces packed in wooden cases designed to function both as containers and as game boards.
The applicable subheading for the chess sets will be 9504.90.6000, HTS, which provides for chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards). The rate of duty will be free.
Your inquiry did not provide enough information for us to rule on another group of products which you identified as “wooden painted gift boxes.” If you wish to pursue a ruling on these items,
please submit a representative sample, and advise whether any of the boxes in this series are lined with textile fabric and whether any are decorated or covered on the exterior with anything besides paint. Also, please indicate how these boxes are expected to be marketed and used.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division