G82993 G8 Ruling Active

The tariff classification of plastic double walled box from China.

Issued October 27, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted a sample of a plastic box that is identified as item #C-55154. It is made of clear acrylic. This box is designed with a slightly smaller box of clear acrylic that fits inside the outer box. A piece of woven man-made fiber fabric is placed between the inside and the outside boxes. The fabric covers the bottom and the sides of the boxes. The woven fabric is sheer and does not obscure items placed inside the boxes. The outer box measures approximately 6 inches long by approximately 5-1/2 inches wide by approximately 2-1/2 inches high. The top of the boxes has a cover that slides back and forth in grooves. This article is not subject to any countervailing or antidumping duties. In our opinion this plastic double walled box is of a type principally used in and around the home for storing small items.

Full text

NY G82993 October 27, 2000 CLA-2-39:RR:NC:SP:222 G82993 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Irene Kwok Concept 3 Ltd. C/0 Ms. Angel Hui 330 Madison Avenue, 12/F, Suite 1278 New York, NY 10017 RE: The tariff classification of plastic double walled box from China. Dear Ms. Kwok: In your letter dated September 23, 2000, and received in this office on October 3, 2000, you requested a tariff classification ruling. You have submitted a sample of a plastic box that is identified as item #C-55154. It is made of clear acrylic. This box is designed with a slightly smaller box of clear acrylic that fits inside the outer box. A piece of woven man-made fiber fabric is placed between the inside and the outside boxes. The fabric covers the bottom and the sides of the boxes. The woven fabric is sheer and does not obscure items placed inside the boxes. The outer box measures approximately 6 inches long by approximately 5-1/2 inches wide by approximately 2-1/2 inches high. The top of the boxes has a cover that slides back and forth in grooves. This article is not subject to any countervailing or antidumping duties. In our opinion this plastic double walled box is of a type principally used in and around the home for storing small items. 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. 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

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