CLA-2-44:S:N:N3:230 810431
Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a wood fiberboard jewelry box
from Taiwan
Dear Ms. Aldinger:
In your letter dated May 13, 1995 you requested a tariff
classification ruling.
The ruling was requested on a wooden jewelry box, designated
as Rite Aid item # 94902. A sample measuring approximately 13
inches high by 7 inches wide by 4-1/2 inches deep was submitted.
It is made of surface covered wood fiberboard and is lined with
textile fabric. The jewelry box has a glass door and a drawer in
the front, a mirrored back, a bottom divided into compartments
and an eight prong necklace holder on the top.
The applicable subheading for the wood jewelry box will be
4420.90.6500, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for jewelry boxes, silverware
chests, . . . and similar boxes, cases and chests, all the
foregoing of wood; other; lined with textile fabrics. The rate
of duty will be 1.8 cents per kilogram plus 2.3 percent ad
valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport