L88667 L8 Ruling Active

The tariff classification of glow-in-the-dark remote covers from China.

Issued December 13, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted illustrations depict a sample that is identified as style number 52540, a set of two glow-in-the-dark remote covers. The remote covers are made of a thermoplastic elastomer. The glow-in-the-dark cover stretches to fit most remote control units. Your letter of inquiry states that the cover will glow for approximately one hour. This facilitates finding a remote in a dark room. The cover measures approximately 6 inches long by 2-3/8 inches wide by ¾ inch high. The top is almost completely open to provide access to all of the control buttons. The cover is not in the nature of a container or case but functions as a holder to provide a better grip and increased visibility.

Full text

NY L88667 December 13, 2005 CLA-2-39:RR:NC:SP:221 L88667 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Francine Marcoux Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of glow-in-the-dark remote covers from China. Dear Ms. Marcoux: In your letter dated November 14, 2005, you requested a tariff classification ruling. The submitted illustrations depict a sample that is identified as style number 52540, a set of two glow-in-the-dark remote covers. The remote covers are made of a thermoplastic elastomer. The glow-in-the-dark cover stretches to fit most remote control units. Your letter of inquiry states that the cover will glow for approximately one hour. This facilitates finding a remote in a dark room. The cover measures approximately 6 inches long by 2-3/8 inches wide by ¾ inch high. The top is almost completely open to provide access to all of the control buttons. The cover is not in the nature of a container or case but functions as a holder to provide a better grip and increased visibility. The applicable subheading for the glow-in-the-dark remote covers will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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