The tariff classification of a pencil box from Taiwan, HongKong and/or China.
Issued May 20, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.9040
Headings: 4202
Product description
The item is a lidded container of a kind similar to specially shaped and fitted "jewelry boxes or cutlery cases" of Heading 4202. The exterior is almost wholly covered with plastic sheeting. The box measures approximately 9 1/2" x 3 3/4" x 1 1/2".
CBP rationale
The applicable subheading for Item 74, the pencil box of plastic sheeting, will be 4202.92.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases.
Full text
NY 897529 May 20, 1994 CLA-2-42:S:N:N6:341 897529 CATEGORY: Classification TARIFF NO.: 4202.92.9040 Ms. Cindy Geisenheimer Impact International, Inc. 1515 N. Federal Highway - Suite 208 Boca Raton, FL 33432 RE: The tariff classification of a pencil box from Taiwan, Hong Kong and/or China. Dear Ms. Geisenheimer: In your letter dated April 25, 1994, you requested a tariff classification ruling for a pencil box. The sample submitted, item 74, identified as a "Multi Pencil Box', is a fitted pencil box with mechanical compartments. The item is a lidded container of a kind similar to specially shaped and fitted "jewelry boxes or cutlery cases" of Heading 4202. The exterior is almost wholly covered with plastic sheeting. The box measures approximately 9 1/2" x 3 3/4" x 1 1/2". The applicable subheading for Item 74, the pencil box of plastic sheeting, will be 4202.92.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases...; jewelry boxes, cutlery cases and similar containers, with outer surface of sheeting of plastic, 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
More rulings on the same tariff codes
Decision on Application for Further Review of Protest No. 1801-95-100002; 4202, HTSUSA; Jewelry Display Case; Treatment Dear Madam: This is a decision on an application for further review (AFR) of a protest timely filed on January 4, 1996, by Sandler, Travis & Rosenberg, P.A., on behalf of Bufkor, Inc. The Protest concerns the classification, treatment and liquidation of four entries of jewelry display cases, manufactured in El Salvador and entered in January, February and March, 1995.
Reconsideration of HQ 959668; Classification and Country of Origin Determination for Cookware Carrying Cases; SGI, Incorporated v. United States, 122 F.3d 1468 (Fed. Cir. 1997); 6307.90, HTSUS; 19 CFR 102.21(c)(2) and (e); Country in Which Fabric Comprising the Good was Formed by Fabric- making Process
The tariff classification of a container of a kind similar to holsters and sheaths of Heading 4202 from China.
The tariff classification of an insulated lunch bag from China.
The tariff classification of a backpack and a notebook computer case from China.
The tariff classification of a soft-sided vinyl collapsible insulated cooler bag from China
The tariff classification of an insulated casserole dish caddie bag from China.
The tariff classification of an insulated cooler bag from China.
The tariff classification of gun carrying cases from China.
The tariff classification of a lap top computer bag and a carrying bag from China and/or Taiwan.
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 →