CLA-2-44:R:N4:230 816039
Ms. Traci Manuel
Virgo III, Ltd.
766 Knox Court
Yardley, PA 19067
RE: The tariff classification of a wood packing container similar to a wooden tray from Taiwan
Dear Ms. Manuel:
In your letter dated October 18, 1995 you requested a tariff classification ruling.
A sample of the item which you will be importing was submitted. It is a wood packing container similar to a wooden tray or the bottom half of a box. It is composed of five solid pieces of wood and it measures approximately 5-3/4 inches long, 2-1/4 inches wide and 1-1/4 inches high. A space is left open along either side of the bottom. The sides of the container are painted and contain the tradename and words "Campbell's SOUPS." After importation the trays will be filled with various articles such as golf balls, candy, golf tees and paper clips. A clear plastic lid may be added after the containers are filled.
The applicable subheading for the wood packing containers will be 4415.10.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other packing cases, boxes, crates, drums and similar packings, of wood. The rate of duty will be 15.5 percent ad valorem.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that, unless excepted, every article of foreign origin or its container must be legibly, permanently, and conspicuously marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. Unless excepted, the wood packing container should be marked with its country of origin by using words similar to "Container Made in Taiwan."
This ruling is being issued under the provisions of Section 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