B89853 B8 Ruling Active

The tariff classification of two tubes of sand from China

Issued September 25, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6815.99.4000

Headings: 6815

Product description

Item #972752 "Super Cool Sidewalk Sand" contains two 3-ounce plastic tubes of colored sand. Each tube acts as both a storage article and a dispenser for the sand. The tubes are pencil shaped and permit the user to write or draw with the sand. This item is intended to be used for outdoor activities such as creating sand designs and games on sidewalks, blacktop, or snow.

CBP rationale

The applicable subheading for the two tubes of sand will be 6815.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of stone or of other mineral substances, not elsewhere specified or included: other articles: other: other.

Full text

NY B89853 September 25, 1997 CLA-2-68:RR:NC:2:226 B89853 CATEGORY: Classification TARIFF NO.: 6815.99.4000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of two tubes of sand from China Dear Ms. Aldinger: In your letter dated September 9, 1997, you requested a tariff classification ruling regarding two tubes of sand. A representative sample of the item was submitted with your ruling request. Item #972752 "Super Cool Sidewalk Sand" contains two 3-ounce plastic tubes of colored sand. Each tube acts as both a storage article and a dispenser for the sand. The tubes are pencil shaped and permit the user to write or draw with the sand. This item is intended to be used for outdoor activities such as creating sand designs and games on sidewalks, blacktop, or snow. The applicable subheading for the two tubes of sand will be 6815.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of stone or of other mineral substances, not elsewhere specified or included: other articles: other: other. The rate of duty will be 1.8 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 Jacob Bunin at 212-466-5796. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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