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I81195 I8 Ruling Active

The tariff classification of plastic boxes and cases from China.

Issued May 22, 2002 by U.S. Customs and Border Protection.

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I8 I81195 (May 22, 2002)

Tariff classification

HTS codes: 3923.90.0080, 3923.10.0000

Headings: 3923

Product description

All are composed of injection molded plastics. The first sample is an expandable size watch holder. This watch holder will be placed in a watch box at the time the watch is purchased at retail. The second sample is a hearing aid box. The hearing aid will be sold in this box. The third sample is the “Fisher” pen case. This case is specifically designed for packaging a novelty pen. The fourth sample is a makeup sifter, which is a plastic tray to hold a powder puff. This item will be packaged with a compact for cosmetic goods. The fourth sample is a compact case with a mirror. The compact case is used to package cosmetic goods.

CBP rationale

The applicable subheading for the hearing aid box, the Fisher pen case and the compact case with a mirror will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles, other. The applicable subheading for the expandable size watch holder and the makeup sifter will be 3923.90.0080, HTS, which provides for articles for the conveyance or packing of goods, of plastics, other.

Full text

NY I81195 May 22, 2002 CLA-2-39:RR:NC:SP:221 I81195 CATEGORY: Classification TARIFF NO.: 3923.10.0000; 3923.90.0080 Ms. Karen A. Busenburg Custom Brokerage 375 Airport Drive Worcester, MA 01602 RE: The tariff classification of plastic boxes and cases from China. Dear Ms. Busenburg: In your undated letter, received in this office on April 23, 2002, on behalf of Incase, Inc., you requested a tariff classification ruling. Five samples were provided with your letter. All are composed of injection molded plastics. The first sample is an expandable size watch holder. This watch holder will be placed in a watch box at the time the watch is purchased at retail. The second sample is a hearing aid box. The hearing aid will be sold in this box. The third sample is the “Fisher” pen case. This case is specifically designed for packaging a novelty pen. The fourth sample is a makeup sifter, which is a plastic tray to hold a powder puff. This item will be packaged with a compact for cosmetic goods. The fourth sample is a compact case with a mirror. The compact case is used to package cosmetic goods. The applicable subheading for the hearing aid box, the Fisher pen case and the compact case with a mirror will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles, other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the expandable size watch holder and the makeup sifter will be 3923.90.0080, HTS, which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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