L84965 L8 Ruling Active

The tariff classification of a vanity tray from China.

Issued May 19, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The tray measures 7 ½ inches wide by 12 inches long by 1 ¾ inches high and is divided into four compartments, one of which has an attached lid. The tray is made of cardboard lined with a manmade fiber strip fabric simulating bamboo and covered with cellular polyvinyl chloride (PVC) sheeting. The essential character is imparted by the PVC sheeting. The sample is being returned as you requested. As you were informed in a telephone conversation, the sample was damaged during examination.

CBP rationale

The applicable subheading for the vanity tray 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 L84965 May 19, 2005 CLA-2-39:RR:NC:N2:221 L84965 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Joyce E. Jones Blockware Inc. 3901 Gantz Road Grove City, OH 43123 RE: The tariff classification of a vanity tray from China. Dear Ms. Jones: In your letter dated May 9, 2005, you requested a tariff classification ruling. The sample submitted with your request is a vanity tray, style BW00495/TRR01048. The tray measures 7 ½ inches wide by 12 inches long by 1 ¾ inches high and is divided into four compartments, one of which has an attached lid. The tray is made of cardboard lined with a manmade fiber strip fabric simulating bamboo and covered with cellular polyvinyl chloride (PVC) sheeting. The essential character is imparted by the PVC sheeting. The sample is being returned as you requested. As you were informed in a telephone conversation, the sample was damaged during examination. The applicable subheading for the vanity tray 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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