&&This product is two wooden boxes with lids and clasps. The dimensions of these boxes are 22 cm x 14cm x 13cm high for the bigger one and 18 cm x 10 cm x 10 cm for the smaller one. They are stained and are designed so that the smaller box can be put inside the larger box.

HS Classification

4420.90.00.20

CBSA Reasoning

&&The Explanatory Notes to heading 44.20 state that “The heading includes: (1) Boxes of lacquered wood (of the Chinese or Japanese type); cases and boxes of wood, for knives, cutlery, scientific apparatus, etc.; snuff-boxes and other small boxes to be carried in the pocket, in the handbag or on the person; stationery cases, etc.; needlework boxes; tobacco jars and sweetmeat boxes. However, the heading excludes ordinary kitchen spice-boxes, etc. (heading 44.19)”. These wooden boxes are not considered tableware or kitchenware, of wood, of heading 44.19.

Related Rulings

C-2018-002161 | HS 4420.90.00.90

&&The goods are the Tassili Frida Vanity Cabinet, product No. 3041144. The goods are made of wood (hemlock) with a water-and scratch-resistant melamine finish. They feature...

C-2015-011801 | HS 4420.90.00.90

&&This product is a wooden box with slat sides, no cover and with rope handles on each side of the box. The dimensions of this box...

C-2015-006087 | HS 4420.90.00.90

&&The product at issue is a KNAGGLIG storage box (46 cm x 31 cm x 25 cm height) made of unfinished solid pine wood. This article is designed to sit on...

C-2015-006084 | HS 4420.90.00.90

&&The product at issue is a KNAGGLIG storage box (23 cm x 31 cm x 15 cm height) made of unfinished solid pine wood. This article is designed to sit on the...

8000004414 | HS 4420.90.00.90

&&The product is a pegboard drawer insert, or drawer organizer system with...

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