CLA-2-44:RR:NC:SP:230 C82313
Mr. Donald S. Simpson
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of wooden boxes from France.
Dear Mr. Simpson:
In your letters dated October 16 and November 25, 1997, on behalf of Kobrand Corporation (New York City), you requested a tariff classification ruling.
A sample identified as a "gift box of cherry wood" was submitted and is being returned to you as requested. It is an oval-shaped wooden box having a length of 17 inches, a width of 11 1/2 inches and a depth of 3 1/2 inches. It features a removable lid whose top exterior surface is partially decorated with a printed floral design. The balance of the article has a natural wood-grain appearance and appears to be coated with a clear finishing material. The interior contains a glued-in, flocked plastic fitting with a recessed area shaped to accommodate a wine bottle.
You state that following importation, wooden boxes represented by the sample will be filled with bottles of California wine and sold to distributors who, in turn, will sell the completed product to retail purchasers.
The sample box appears to have been made using high-quality materials and workmanship, and is said to have a unit price of $40.00. (This is assumed to be the price of the empty box, as imported from France.) In view of its quality, value and attractive appearance, the box will not be considered an ordinary "packing container" for tariff purposes.
The applicable subheading for the "gift box of cherry wood" will be 4420.90.4500, 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: not lined with textile fabrics. For the remainder of 1997, the rate of duty will be 5.3%. Effective January 1, 1998, the rate of duty will be 4.8%.
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