CLA-2-44:RR:NC:SP:230 C89134
Ms. Michele Smith
Sears, Roebuck and Co.
Import Dept. 733IMP
3333 Beverly Road, BC 204A
Hoffman Estates, IL 60179
RE: The tariff classification of wooden boxes from China.
Dear Ms. Smith:
In your letter dated June 10, 1998, you requested a tariff
classification ruling. Three samples were submitted and are
being returned to you as requested. We regret that one of them
was damaged during laboratory analysis.
Stock #93814 is a cylindrical box, about 6 1/2" in diameter
and 4 3/4" in height, with a removable lid. The bottom, sides
and lid of the box are constructed of continuous sheets of wood.
However, the exterior surfaces of both the sides and the lid are
completely covered with thin, wide interwoven strips of a red-colored plaiting material identified by our laboratory as Shorea,
a species of hardwood. There are also rims which are made of
bent strips of bamboo. The sample is said to be part of a set of
two boxes, which presumably differ only in size.
For tariff purposes, the above-described box will be
considered a composite article made essentially of two forms of
wood: continuous sheets (products of which are classifiable in
Chapter 44) and plaited strips (products of which are
classifiable in Chapter 46). Although the wooden sheets provide
the article with its structure, the plaited strips predominate in
terms of exposed surface area and visual impact. Under these
circumstances, we find that neither form of the wood can be said
to impart the box's essential character. In accordance with
General Rule of Interpretation 3(c) of the tariff schedule, the
box will therefore be classified in the provision which appears
last in numerical order among those which equally merit
consideration.
The applicable subheading for the #93814 boxes will be
4602.10.1800, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated) baskets
and bags, whether or not lined, of vegetable plaiting materials.
The rate of duty will be 4.5%.
Stock #93817 is a 5" x 8" x 3 1/2"(H) box with a hinged,
flip-open lid secured by a metal latch at the front. It is made
essentially of continuous sheets of wood, but portions of the
exterior are decorated with some strips of bamboo and some small
pieces of metal. The exposed wooden exterior surfaces are
painted in an alternating red-and-green color scheme. You
identify the sample as part of a three-piece set of "decorative
box trunks."
Stock #93821 is basically the same as #93817, except that it
features an all-green color scheme and lacks the metal ornaments.
You refer to the sample as one of a three-piece set of "greenwood
decorative suitcase style boxes."
The applicable subheading for stock numbers 93817 and 93821
will be 4420.90.4500, 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. 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