The tariff classification of a plastic box from Taiwan.
Issued November 28, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
..shelf stackable...tool storage with molded tray for easy placement in drawer". It is clear that the product is not a disposable retail packaging box, but is designed and marketed for long term storage, organization and protection of the tools in the home.
Full text
NY C81193 November 28, 1997 CLA-2-39:RR:NC:SP:222 C81193 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Robert Glover L. E. Coppersmith Inc. 2041 Rosecrans Avenue, Third Floor El Segundo, CA 90245 RE: The tariff classification of a plastic box from Taiwan. Dear Mr. Glover: In your letter dated October 15, 1997, received in this office on October 27, 1997, on behalf of your client Olympia Industrial, you requested a tariff classification ruling. The have submitted two samples of plastic boxes for storing tools. One box is empty while the other is completed with the tool tray indicating where each tool will be placed. However, your correspondence states that you plan to import a plain plastic box that will be empty at the time of importation. This plastic box will not contain any advertising material or the insert tray for storing tools. In your letter of inquiry you also state that "it does not seem to be the type of case that would be used by the ultimate consumer as a reusable storage facility" and you claim that the insert "would normally be discarded after purchase and the tools would be placed in a tool chest for long-term storage". However, the completed sample which you submitted with your request is labeled with descriptive literature describing the product as the "world's best tool set organizer...shelf stackable...tool storage with molded tray for easy placement in drawer". It is clear that the product is not a disposable retail packaging box, but is designed and marketed for long term storage, organization and protection of the tools in the home. The applicable subheading for the plastic box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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