L84006 L8 Ruling Active

The tariff classification of vinyl storage boxes from China.

Issued April 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The boxes have metal frames and are covered with either clear or translucent blue vinyl. The boxes range in size from 3½ inches square by 2½ inches high to 7¾ inches square by 4¾ inches high. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the vinyl storage boxes 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 L84006 April 20, 2005 CLA-2-39:RR:NC:N2:221 L84006 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of vinyl storage boxes from China. Dear Ms. Harmon: In your letter dated April 7, 2005, you requested a tariff classification ruling. The sample submitted with your request, identified as item 298266, is a set of six nested boxes of a type used for household storage. The boxes have metal frames and are covered with either clear or translucent blue vinyl. The boxes range in size from 3½ inches square by 2½ inches high to 7¾ inches square by 4¾ inches high. The sample is being returned as you requested. The applicable subheading for the vinyl storage boxes 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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