L87024 L8 Ruling Active

The tariff classification of a PVC box lid from China

Issued September 7, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3923.50.0000

Headings: 3923

Product description

The sample is a box lid made from clear rigid polyvinyl chloride (PVC) plastic sheeting that has been die cut and scored for folding. The lid will be used as the clear dust cover on a box filled with perfume products. The name of the perfume brand is printed on the box top.

CBP rationale

The applicable subheading for the box lid will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics.

Full text

NY L87024 September 7, 2005 CLA-2-39:RR:NC:N2:221 L87024 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Ms. Irene Kwok CGroup US Inc. c/o Mr. Zakir Ally 12 West 57th Street, 5th Floor New York, NY 10019 RE: The tariff classification of a PVC box lid from China Dear Ms. Kwok: In your letter dated August 12, 2005, you requested a tariff classification ruling. The sample submitted with your request is identified as a PVC dust cover lid, item LCU0206-509. The sample is a box lid made from clear rigid polyvinyl chloride (PVC) plastic sheeting that has been die cut and scored for folding. The lid will be used as the clear dust cover on a box filled with perfume products. The name of the perfume brand is printed on the box top. The applicable subheading for the box lid will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 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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