In the Nov. 29, 2023, Customs Bulletin and Decisions, U.S. Customs and Border Protection is reclassifying a decorative wood box under HTSUS 4420.90.80 (3.2 percent duty) rather than under HTSUS 4420.90.4500 (4.3 percent duty).

The product at issue is a small decorative wooden box with slats in the shape of an open produce crate. It is not used for general packing and transport of goods but rather can be used for storage of household personal effects, food items, spices, etc.

CBP explains that HTSUS 4420.90.45 provides for jewelry boxes, silverware chests, cigar and cigarette cases, and similar boxes, cases, and chests of wood but that nothing about the “generic, unlidded” box at issue makes it specifically one of those items.

Ruling HQ H315828 will revoke ruling NY N274180 to reflect this change.

For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.

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