Wednesday, May 6, 2020

Proposed Revocation of Ruling Letter Relating to Textile Covered Boxes

On April 29, 2020, U.S. Customs and Border Protection announced CUSTOMS BULLETIN AND DECISIONS, VOL. 54, NO. 16, beginning on page 62) Notice of proposed revocation of one ruling letter, and proposed revocation of treatment relating to the tariff classification of textile covered high-density fiberboard boxes.

Customs Binding Ruling Letter NY N302855 pertains to two styles of storage boxes. Each storage box is made with high-density fiberboard ("HDF") and covered in textile. The first box is an opened faced drawer organizer that contains multiple divider panels inside of it. The second box is a closed box sweater organizer with a drop front panel that is see through so consumers can view the contents inside of the box. The drop front panel can be opened to provide access to the stored items. Both storage boxes come in a variety of sizes and can be used to store clothes, accessories, hosiery, and lingerie

In NY N302855, CBP classified textile covered high-density fiberboard boxes in heading 6307, HTSUS, specifically in subheading 6307.90.98 (rate of duty 7%, HTSUS, which provides for "Other made up articles, including dress patterns: Other: Other: Other." CBP has reviewed NY N302855 and has determined the ruling letter to be in error. It is now CBP's position that the textile covered high-density fiberboard boxes are properly classified, in heading 4420, HTSUS, specifically in subheading 4420.90.65 (rate of duty FREE), HTSUS, which provides for "Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: 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."

Comments must be received on or before May 29, 2020.

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