860300 86 Ruling Active

The tariff classification of a plastic tackle box with accessories from Taiwan.

Issued February 26, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.99.0000

Headings: 4202

Product description

The submitted sample, style #137, is a hard plastic tackle box consisting of 131 pieces of fishing equipment. It measures approximately 11" x 4" x 5", and is of the type carried with the person. The box features a removable divided storage tray, a top carry handle, and is secured by means of a front slide lock fastener. The item at issue will be sold at retail to the consumer as a tackle box with its contents.

CBP rationale

The applicable subheading for style #137, the tackle box of hard plastic with its contents, will be 4202.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases and similar containers, other, other, other.

Full text

NY 860300 February 26, 1991 CLA42:S:N:N3G:341 860300 CATEGORY: Classification TARIFF NO.: 4202.99.0000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of a plastic tackle box with accessories from Taiwan. Dear Ms. Webster: In your letter dated January 28, 1991, you requested a tariff classification ruling. The submitted sample, style #137, is a hard plastic tackle box consisting of 131 pieces of fishing equipment. It measures approximately 11" x 4" x 5", and is of the type carried with the person. The box features a removable divided storage tray, a top carry handle, and is secured by means of a front slide lock fastener. The item at issue will be sold at retail to the consumer as a tackle box with its contents. The applicable subheading for style #137, the tackle box of hard plastic with its contents, will be 4202.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases and similar containers, other, other, other. The duty rate will be 20 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

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