L83054 L8 Ruling Active

The tariff classification of a lidded storage box from China.

Issued April 18, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The sample submitted with your request is a lidded storage box measuring approximately 8 inches wide by 5 inches high (including lid) by 11 inches long. Though

CBP rationale

The applicable subheading for the lidded storage box 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 L83054 April 18, 2005 CLA-2-39:RR:NC:N2:221 L83054 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. JoAnne Meintzer Western Overseas Corp. 406 Elmwood Court Sharon Hill, PA 19079 RE: The tariff classification of a lidded storage box from China. Dear Ms. Meintzer: In your letter dated March 18, 2005, on behalf of Computer Expressions, Inc., you requested a tariff classification ruling. The sample submitted with your request is a lidded storage box measuring approximately 8 inches wide by 5 inches high (including lid) by 11 inches long. Though you state that the box is designed to hold either 20 CD’s or 10 DVD’s, it is not specially shaped or fitted for any particular contents. The inside dimensions of 7 ¼ inches wide by 4 ¼ inches high make the box more suitable for storing photographs than media discs. The box is of the same class or kind used for general household storage. The box is constructed of cardboard covered with imitation leather and lined with flocked material. The imitation leather consists of sheeting of cellular plastics material backed with a plain textile fabric for mere reinforcement. This construction meets the requirements for classification with sheeting of plastics of chapter 39. The sample is being returned as you requested. The applicable subheading for the lidded storage box 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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