CLA-2-44:RR:NC:SP:230 C81196
Mr. Andy Richman
Pacific Balloon Co., Inc. (PBC International)
1913 Portola Road
Ventura, CA 93003
RE: The tariff classification of a wooden box from China.
Dear Mr. Richman:
In your letter dated October 23, 1997, you requested a tariff classification ruling.
A sample identified as a "wooden tea box" (# W1120) was submitted and will be retained for reference. It is a 7 1/4" x 9" x 2 3/4" (H) wooden box with a hinged, flip-open lid. The exterior appears to be stained and coated with a clear finishing material. The interior is lined with textile fabric and also incorporates wooden partitions which divide the space into six compartments of equal size.
Affixed to the exterior of the lid is a small metal plate stamped with the words, "Seasonal Selections (TM) - Teas of the Month." You state that the box is to be used as a tea holder and will be filled in Salt Lake City, Utah.
The applicable subheading for the "wooden tea box" 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: lined with textile fabrics. The rate of duty will be 0.9 cents per kilogram plus 1.2% ad valorem.
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 Paul Garretto at 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division