CLA-2-44:OT:RR:NC:2:230
Mr. Kent Ware
Zions Mercantile
57 West South Temple
Salt Lake City, UT 84101
RE: The tariff classification of faux leather covered wood book boxes from China
Dear Mr. Ware:
In your letter dated March 8, 2012, you requested a tariff classification ruling.
The ruling was requested on faux leather covered wood book boxes. A representative sample was submitted for our review and will be returned to you as requested.
The sample consists of a wooden box measuring approximately 7 ½” (l) x 5 ½” (w) x 1 ½” in thickness. The box has the overall shape and appearance of a book. The book box is constructed of medium density fiberboard (MDF). The exterior is covered with brown polyurethane sheeting, which gives the appearance of leather .White plastic sheeting wrapped around the middle section of both ends and one edge of the box gives the appearance of the book’s “pages”. The book box’s “spine” pulls out to reveal a 5 ¾” (l) x 4 ¼” (w) x ¾” thick storage drawer. The drawer is lined with a brown non- woven textile material. In your letter you state that the book boxes will be imported in a set of three boxes nested inside each other. You identify the size of each book as large, medium and small. The boxes can be placed on tables or in bookcases.
The wooden book boxes are composite goods made up of multiple materials classifiable in different headings. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States, (HTSUS), states that composite goods are to be classified according to the material or component that gives them their essential character. The essential character of the subject book box is imparted by the MDF frame, which predominates in weight, value, and which gives the box its structure and function.
The applicable subheading for the faux leather covered wood book boxes will be 4420.90.6500, HTSUS, which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, of wood; lined with textile fabrics. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 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 Laurel Duvall at (646) 733-3035.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division