The tariff classification of a "pop-up basin," of paperboard and plastic, from China.
Issued May 21, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.21.0090, 4823.90.8500
Product description
The first piece is a 5-sided collapsible paperboard receptacle (box with no top) measuring 2 3/4" x 2 1/4" x 2 3/4" when set up. The second piece is a clear, flexible plastic (polyethylene) bag measuring 5" x 5 3/16". The two pieces are said to be the components of a "pop-up basin." The plastic bag will act as a leak-proof liner within the set-up paperboard receptacle. In use, sterile water or sterile saline will be poured into the bag (supported by the paperboard enclosure). Tubes being used in medical procedures can then be lubricated or irrigated in the solution held in the basin, which is disposable after a single use.
CBP rationale
The applicable subheading for the paperboard receptacle/ enclosure will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard.
Full text
NY A83153 May 21, 1996 CLA-2-48:RR:NC:GI:234 A83153 CATEGORY: Classification TARIFF NO.: 4823.90.8500; 3923.21.0090 Mr. Thomas R. Factor Lockett Medical Corporation Three Richmond Square Providence, RI 02906 RE: The tariff classification of a "pop-up basin," of paperboard and plastic, from China. Dear Mr. Factor: In your letter dated April 30, 1996, you requested a tariff classification ruling. A sample consisting of two separate pieces was submitted and will be retained for reference. The first piece is a 5-sided collapsible paperboard receptacle (box with no top) measuring 2 3/4" x 2 1/4" x 2 3/4" when set up. The second piece is a clear, flexible plastic (polyethylene) bag measuring 5" x 5 3/16". The two pieces are said to be the components of a "pop-up basin." The plastic bag will act as a leak-proof liner within the set-up paperboard receptacle. In use, sterile water or sterile saline will be poured into the bag (supported by the paperboard enclosure). Tubes being used in medical procedures can then be lubricated or irrigated in the solution held in the basin, which is disposable after a single use. You state that the eventual, primary use of the "pop-up basin" will be as a component in a "medical suction catheter kit," which, we presume, will contain additional items. The applicable subheading for the paperboard receptacle/ enclosure will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 4.2%. The plastic bag will be separately classifiable under subheading 3923.21.0090, HTS, which provides for sacks and bags of polymers of ethylene, other. The rate of duty will be 3%. 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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