CLA-2-44:S:N:N1:230 879277
Mr. Robert Keller
Expeditors International of Washington, Inc.
P.O. Box 2568
South San Francisco, CA 94083-2568
RE: Tariff classification of unlined wooden jewelry boxes from
Taiwan, Spain and Japan
Dear Mr. Keller:
In your letter dated October 9, 1992, on behalf of your
customer, San Francisco Music Box Company, you requested a tariff
classification ruling.
The ruling was requested on three unlined wooden jewelry boxes
with musical movements. Item number 19-8366 from Taiwan is a 5 by
7 by 2-1/2 inch box with a print of kittens on the lid. Item
number 77-0149 from Spain is a wooden box in the shape of a piano.
Item number 69-0206 from Japan is in the form of a small upright
chest.
The applicable subheading for the unlined wooden jewelry boxes
will be 4420.90.4000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for other jewelry boxes,
silverware chests, microscope cases, tool or utensil cases and
similar boxes, cases and chests, all the foregoing of wood, not
lined with textile fabrics. The rate of duty will be 6.7 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