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F83378 F8 Ruling Active

The tariff classification of household articles from China.

Issued March 22, 2000 by U.S. Customs and Border Protection.

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F8 F83378 (March 22, 2000)

Tariff classification

HTS codes: 3924.90.5500, 7009.92.1000

Headings: 7009, 3924

Product description

The submitted samples are identified as “teflin (phylacteries) covers”. They are made of plastic and will be packed together in a blister pack with a small-framed mirror. The teflin covers are used by Jewish men to put their teflin in when they are not wearing them.

CBP rationale

The applicable subheading for the teflin covers and mirror, if plastic, 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. The applicable subheading for the mirror, if glass, will be 7009.92.1000, HTS, which provides for glass mirrors…framed: not over 929 square centimeters in reflecting area.

Full text

NY F83378 March 22, 2000 CLA-2-39:RR:NC:SP:222 F83378 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 7009.92.1000 Mr. Al Dwek Telescope Structures, Inc. 109 Phillips Avenue Deal, NJ 07723 RE: The tariff classification of household articles from China. Dear Mr. Dwek: In your letter dated November 17, 1999, and received in this office on February 17, 2000, you requested a tariff classification ruling. The submitted samples are identified as “teflin (phylacteries) covers”. They are made of plastic and will be packed together in a blister pack with a small-framed mirror. The teflin covers are used by Jewish men to put their teflin in when they are not wearing them. You state in your letter that the mirror may be of glass or plastic. You requested classification of both styles. These items are not considered to be a set for tariff purposes. The samples are returned as you requested. The applicable subheading for the teflin covers and mirror, if plastic, 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. The applicable subheading for the mirror, if glass, will be 7009.92.1000, HTS, which provides for glass mirrors…framed: not over 929 square centimeters in reflecting area. The rate of duty will be 7.8 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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