872080 87 Ruling Active

The tariff classification of an old age kit from The United Kingdom.

Issued April 3, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5000, 4820.10.2050, 3304.99.0000

Headings: 4820, 3924, 3304

Product description

The tariff classification of an old age kit from The United Kingdom.

CBP rationale

The applicable subheading for plastic container will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics: Other: Other. The applicable subheading for notebook with blank pages will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for registers, account books, notebooks... other. The rate of duty will be 4 percent ad valorem. The applicable subheading for hand cream will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other beauty preparations.

Full text

NY 872080 April 3, 1992 CLA-2-39:S:N:N3G:343 872080 CATEGORY: Classification TARIFF NO.: 3924.90.5000; 4820.10.2050; 3304.99.0000 Mr. J.J. Gonzales II Alpha International 161-15 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of an old age kit from The United Kingdom. Dear Mr. Gonzales: Your letter requesting a binding ruling on behalf of your client, Spencer Gifts, Inc., was received in this office on March 6, 1992. The sample, which accompanied your letter, is identified as a "Gentleman's Old Age Kit." It consists of a plastic container with lid, a notebook with blank pages and a tube of hand cream. The container cover is marked "Teeth." The product has no essential character. Each item is individually classifiable. The applicable subheading for plastic container will be 3924.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for notebook with blank pages will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for registers, account books, notebooks... other. The rate of duty will be 4 percent ad valorem. The applicable subheading for hand cream will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other beauty preparations. The rate of duty will be 4.9 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →