CLA-2-44:RR:NC:2:230 L80813
Ms. Lesa R. Hubbard
J.C. Penney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698
RE: The tariff classification of a wood box with a tie and a handkerchief from China
Dear Ms. Hubbard:
In your letter dated November 17, 2004 you requested a tariff classification ruling.
The ruling was requested on a tie and hanky box set, designated item # W001. A sample of the box and a picture of the tie and handkerchief folded inside the box were submitted. The sample will be returned to you as you requested.
The box is made of solid wood and has a honey colored stained finish. It has a hinged lid and an unlined interior that is divided into two compartments. Its overall measurements are approximately 7” long x 5” wide x 3” high. The box is sturdy and decoratively shaped. It has dovetailed ¼” thick sides and a convex shaped ¾” thick front. It is similar to boxes placed on furniture that are suitable for storing small personal items such as tie clips, watches and coins.
The tie and the handkerchief match in design and are stated to be made of 100 percent woven silk. They will be placed in the compartments of the box and the three products will be sold together as a set.
You believe that the box, handkerchief and tie meet the requirements of General Rule of Interpretation (GRI) 3 of the Harmonized Tariff Schedule and that they should be classified as a set.
The classification of sets is provided for in GRI 3 (b). The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to GRI 3 (b) explain that the term “goods put up in sets for retail sale” shall be taken to mean goods which: (1) consist of at least two different articles which are, prima facie, classifiable in different headings, (2) consist of products put up together to meet a particular need or carry out a specific activity, and (3) are put up in a manner suitable for sale directly to users without repacking.
The box, handkerchief and tie meet the requirements of (1) and (3) above; however, they do not meet the requirements of (2). They do not together meet a particular need or carry out a specific activity together. The handkerchief and tie are worn; whereas, the box is used for storage. The box is the kind suitable for holding a variety of small items. Further, we do not find the box to be “fitted” or designed to hold only the handkerchief and tie, nor is it the usual packing for these goods. Therefore, the box, handkerchief and tie are classifiable separately.
The applicable subheading for the wooden box will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 rate of duty will be 4.3 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the handkerchief and tie. Your request for a classification ruling for these products should include a sample of each. In addition, the following information is required for the tie: the weight of the outer shell, the weight of the linings and interlinings, the textile materials that are the linings and interlinings are made of, and the weight of each textile lining and interlining. Please state whether the handkerchief is square, and if so, supply the dimensions. When this information is available, you may wish to resubmit your request for a ruling for these products.
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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.
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 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division