D89202 D8 Ruling Active

The tariff classification of a plastic baby teeth holding dish with attached cover from the Netherlands.

Issued April 5, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The baby teeth will be embedded upright in soft plastic on the surface of the saucer, and the plastic cover will seal the teeth to preserve them. Your letter indicates that the “Denty” will be packaged in a cardboard box, and used as a retail gift for parents and grandparents.

CBP rationale

dish with attached cover from the Netherlands. Dear Ms. de Bekker: In your letter dated November 20, 1998, you requested a tariff classification ruling on behalf of Denty Nederland B.V. The sample that you submitted identifies the product as a “Denty,” a saucer-shaped plastic dish with attached clear plastic cover, approximately 3-inches in diameter, and used for storing baby teeth. The baby teeth will be embedded upright in soft plastic on the surface of the saucer, and the plastic cover will seal the teeth to preserve them. Your letter indicates that the “Denty” will be packaged in a cardboard box, and used as a retail gift for parents and grandparents. The applicable subheading for the “Denty” will be 3924.90.5500, Harmonized Tariff Schedule of the United States (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.

Full text

NY D89202 April 5, 1999 CLA-2-39:RR:NC:SP:222 D89202 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Norah de Bekker The Netherlands Chamber Of Commerce In The United States, Inc. 303 E. Wacker Drive, Suite 412 Chicago, IL 60601 RE: The tariff classification of a plastic baby teeth holding dish with attached cover from the Netherlands. Dear Ms. de Bekker: In your letter dated November 20, 1998, you requested a tariff classification ruling on behalf of Denty Nederland B.V. The sample that you submitted identifies the product as a “Denty,” a saucer-shaped plastic dish with attached clear plastic cover, approximately 3-inches in diameter, and used for storing baby teeth. The baby teeth will be embedded upright in soft plastic on the surface of the saucer, and the plastic cover will seal the teeth to preserve them. Your letter indicates that the “Denty” will be packaged in a cardboard box, and used as a retail gift for parents and grandparents. The applicable subheading for the “Denty” will be 3924.90.5500, Harmonized Tariff Schedule of the United States (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. 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 212-637-7090. Sincerely, Robert B. Swierupski 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 →