CLA-2-44:S:N:N3:230 813586
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 August 11, 1995, 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 that is
lined on the inside with a piece of textile fabric. The chest is
packed in a nylon tricot "flocked velvet" drawstring pouch.
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 there-fore include the value and
weight of the pouch.
The applicable subheading for the chest will be 4420.90.6500,
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): lined
with textile fabrics. The rate of duty will be 1.8 cents per
kilogram + 2.3% ad valorem.
The applicable subheading for the frankincense and myrrh will
be 1301.90.9090, HTS, which provides for other (than certain
enumerated) natural gums, resins and gum-resins. 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
"Arabia and East Africa." 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 sample chest bears a pressure-sensitive
label which reads, "Made in India." This, by itself, is not
acceptable, since there is no indication that the frankincense and
myrrh originate elsewhere. We therefore suggest that the label be
changed to read, "Chest made in India... frankincense and myrrh
products of (name of country)." In this connection, please note
that since "Arabia" and "East Africa" are not actual country names,
they are not acceptable for 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 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.
If you have any further questions regarding this matter,
please contact National Import Specialist Paul Garretto, at (212)
466-5779.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport