CLA-2-44:RR:NC:2:230 G85225
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a wooden chest with doors and drawers from China
Dear Mr. Hoffacker:
In your letter dated December 12, 2000, on behalf of the importer Consolidated Stores Inc., you requested a tariff classification ruling.
A sample of the product to be classified, item # M139 – Wooden Chest with Two Doors and Two Drawers, was submitted. It will be returned to you as you requested.
The sample is a small vertical chest designed to be put on a dresser or table. The chest measures approximately 13” high by 8-1/2” wide by 4” deep. It has two doors on the top and two side by side drawers on the bottom. The chest is made entirely of wood and finished with a white washed paint. The inside of the chest is painted white and is not lined. The outside of the doors and drawers are decorated with a carved floral pattern and clear “jewels.” The chest is suitable for holding jewelry and similar small articles.
The applicable subheading for the wooden chest (item # M139) will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 4.3 percent ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 212-637-7009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division