A80161 A8 Ruling Active

The tariff classification of boxes and a toiletry bag from China.

Issued February 22, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500, 3924.90.5500, 6307.90.9989

Headings: 4202, 6307, 3924

Product description

A rectangular box with a detached lid. The box and lid are constructed of a cardboard base covered with an exterior surface of brocade fabric. The interior is covered with a woven textile fabric. The box and lid exterior is decorated with a 2 1/2 inch wide ribbon. The interior of the box contains no compartments. The box measures approximately 14 13/16" x 10 1/4" x 4". 2. A heart shaped box with a detached lid. The box and lid are made of a cardboard base covered on the exterior with a flocked plastic material. The interior of the box and lid are lined with a woven textile fabric. The interior of the box contains no compartments. The box measures approximately 6 1/2" x 8 1/4 inches at its widest parts and is 3 1/2 inches in height. 3. An oval shaped travel toiletry bag made of clear plastic sheeting. It has a zipper closure and a textile carry handle. The bag measures approximately 5 1/2" x 4" x 3 1/2".

CBP rationale

The applicable subheading for the rectangular box will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the heart shape box will be 3924.90.5500, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The applicable subheading for the toiletry bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic.

Full text

NY A80161 February 22, 1996 CLA-2-63:RR:NC:TP:345 A80161 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 3924.90.5500; 4202.92.4500 Ms. Kathleen A. Hammett Elco Freight International, Inc. 600 Frelinghuysen Avenue Newark, NJ 07114 RE: The tariff classification of boxes and a toiletry bag from China. Dear Ms. Hammett: In your letter dated February 7, 1996, on behalf of Caswell-Massey, you requested a tariff classification ruling. The following samples were submitted: 1. A rectangular box with a detached lid. The box and lid are constructed of a cardboard base covered with an exterior surface of brocade fabric. The interior is covered with a woven textile fabric. The box and lid exterior is decorated with a 2 1/2 inch wide ribbon. The interior of the box contains no compartments. The box measures approximately 14 13/16" x 10 1/4" x 4". 2. A heart shaped box with a detached lid. The box and lid are made of a cardboard base covered on the exterior with a flocked plastic material. The interior of the box and lid are lined with a woven textile fabric. The interior of the box contains no compartments. The box measures approximately 6 1/2" x 8 1/4 inches at its widest parts and is 3 1/2 inches in height. 3. An oval shaped travel toiletry bag made of clear plastic sheeting. It has a zipper closure and a textile carry handle. The bag measures approximately 5 1/2" x 4" x 3 1/2". The applicable subheading for the rectangular box will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the heart shape box will be 3924.90.5500, HTS, which provides for tableware, kitchenware, 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 the toiletry bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic. The rate of duty will be 20 percent ad valorem This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5886. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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