A83280 A8 Ruling Active

The tariff classification of wooden crates for bottled toiletries from China

Issued May 21, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4415.10.9000

Headings: 4415

Product description

Each sample consists of glued and stapled wood pieces forming a crate with a solid bottom, two solid ends, two spaced slats on one side and one bottom slat on the other side. Two additional slats are taped to the crate and these will be attached after the toiletries are added. The wooden crates will display the toiletries while being marketed. The crates are primarily packing boxes.

CBP rationale

The applicable subheading for the imported wooden crates including the unattached slats which finish the crates will be 4415.10.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for packing cases, boxes, crates, drums and similar packings, of wood, other.

Full text

NY A83280 May 21, 1996 CLA-2-44:RR:NC:GI:230 A83280 CATEGORY: Classification TARIFF NO.: 4415.10.9000 Ms. Joyce Spano Natural, Nydegger Transport Corp. Suite 5345 One World Trade Center New York, NY 10048 RE: The tariff classification of wooden crates for bottled toiletries from China Dear Ms. Spano: In your letter dated May 1, 1996, on behalf of your client, Ben Rickert Inc., you requested a tariff classification ruling. The product to be classified is a wooden crate for bottled toiletries. Samples of the product which measures approximately 9-1/4 inches wide by 3-1/2 inches high by 2-3/4 inches deep were submitted. Each sample consists of glued and stapled wood pieces forming a crate with a solid bottom, two solid ends, two spaced slats on one side and one bottom slat on the other side. Two additional slats are taped to the crate and these will be attached after the toiletries are added. The wooden crates will display the toiletries while being marketed. The crates are primarily packing boxes. The applicable subheading for the imported wooden crates including the unattached slats which finish the crates will be 4415.10.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for packing cases, boxes, crates, drums and similar packings, of wood, other. The rate of duty will be 14.3 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 Paul Garretto at 212-466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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 →