I83166 I8 Ruling Active

The tariff classification of a lidded dresser top box, item # C3-49305-1, from China.

Issued June 28, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You are requesting the tariff classification on a lidded dresser top box that has been designated as item number C3-49305-1. The lidded box is constructed of plastic covered with a layer of paperboard and an outer surface of textile fabric. The box is designed to function as a box used in the household (the dresser top, in this case), rather than a travel box. The lidded box will be classified in Chapter 39 of the HTSUSA as other household articles of plastics. You have not requested the return of your sample.

CBP rationale

The applicable subheading for the dresser top lidded box, item number C3-49305-1, 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.

Full text

NY I83166 June 28, 2002 CLA-2-39:RR:NC:2:222 I83166 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Concept 3 Ltd. C/O Zakir Ally 12 w 57th St. 5th Floor New York NY 10019 RE: The tariff classification of a lidded dresser top box, item # C3-49305-1, from China. Dear Ms. Kwok: In your letter dated June 14, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on a lidded dresser top box that has been designated as item number C3-49305-1. The lidded box is constructed of plastic covered with a layer of paperboard and an outer surface of textile fabric. The box is designed to function as a box used in the household (the dresser top, in this case), rather than a travel box. The lidded box will be classified in Chapter 39 of the HTSUSA as other household articles of plastics. You have not requested the return of your sample. The applicable subheading for the dresser top lidded box, item number C3-49305-1, 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 % 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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