CLA-2-44:S:N:N1:230 863185
Ms. Carolyn Goding
International Automated Brokers, Inc.
6051 Siempre Viva Road, Suite J
San Diego, CA 91173
RE: The tariff classification of wood storage containers from
Mexico
Dear Ms. Goding:
In your letter dated April 30, 1991, on behalf of your
client, the Napa Valley Box Company, you requested a tariff
classification ruling.
The ruling was requested on various storage containers
designed mainly to hold compact discs, audio cassettes or video
tapes. Two samples of containers in the style of old-fashioned
open crates were submitted. They measure approximately 5 inches
wide by 10 inches long by 3 inches high and 6 inches wide by 10
inches long by 6 inches high. All of the other imported
containers shown in your client's catalogue, except for the "Wood
Wak I - Universal Storage Center," are in the style of open
upright racks with divided compartments. The crates and racks
are made of pine wood and the dividers in the racks are made of
wood particle board. These containers appear to be designed to
be placed on other furniture.
The applicable subheading for the storage crates and racks
will be 4420.90.8000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other wooden articles of
furniture not falling within chapter 94. The duty rate will be
5.1 percent ad valorem.
Articles classifiable under subheading 4420.90.8000, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
Your inquiry does not provide enough information for us to
give a classification ruling on the Wood Wak I - Universal
Storage Center. Your request for a classification ruling should
include a sample or a complete description of this article
including its dimensions and how and where it is used.
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