NY 866249: The tariff classification of a wood hosiery chest fromTaiwan or from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 866249

                                   Sep 13, 1991


CLA-2-44:S:N:N1:230 866249  

CATEGORY:  Classification

TARIFF NO.: 4420.90.6000

Mr. Nicholas King
Neatnix Organizers
5575 Magnatron Blvd., Suite H
San Diego, CA  92111

RE:  The tariff classification of a wood hosiery chest from
Taiwan or              from China


Dear Mr. King:

       In your letter dated July 10, 1991, which was received in
our office on August 20, 1991, you requested a tariff
classification ruling for a product which will be imported by
Design Your Drawers, Inc.          
     
     A sample of the product, a wood hosiery chest wrapped in
fabric, was submitted.  It will be returned to you as you
requested.  The chest measures approximately 10-1/2 inches wide
by 6-3/4 inches high by 6 inches deep.  It has three drawers each
divided into six compartments which are 1-7/8 inches deep and
designed to hold hosiery.  The chest is made of plywood and is
covered on the outside with a printed textile fabric.  The
drawers are fully lined with a solid color textile fabric.

     The applicable subheading for the wood hosiery chest will be
4420.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for caskets and cases for jewelry or
cutlery and similar articles: jewelry boxes, silverware chests,
cigar and cigarette boxes, microscope cases, tool or utensil
cases and similar boxes, cases and chests, all the foregoing of
wood; other, lined with textile fabrics.  The rate of duty will
be 2.2 cents per kilogram plus 2.9 percent ad valorem.   

       This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).

       A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported. 
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.

                                   Sincerely,


                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport