N013851 N0 Ruling Active

The tariff classification of a molded plastic case from China

Issued August 1, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080, 3924.90.5600

Headings: 9503, 3924

Product description

The submitted illustration depicts an item identified as the Littlest Pet Shop Case. The case is made of molded plastic and will be marketed as a carrying and storing case for all the collectible pet creatures of the Littlest Pet Shop line. However, this case is basically an all purpose utility box that is rectangular in shape and measures 15 inches long by 8 inches wide by 7 inches high. It has three compartments built into the lid that will have plastic dividers to create eleven separate areas, to individually store each toy pet. The case will be imported with one toy pet included. There is a latch that is attached to the upper part of the front side of the case, that clamps over the edge of the front of the lid to keep the box closed, and there is a carry handle attached to the center of the top surface of the lid. When the lid is lifted, in order to open the case, there is a large space inside the case itself, that can be used to store more toys, accessories or other items. The front of the case is decorated with the words Littlest Pet Shop and drawings of different pets. The letters LPS are molded on the handle and the Littlest Pet Shop logo design is molded on the latch. The logo design is also molded on the top surfaces of the compartments that are built into the lid.

Full text

N013851 August 1, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600; 9503.00.0080 Ms. Maria F. Borges Hasbro, Inc. P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a molded plastic case from China Dear Ms. Borges: In your letter dated June 11, 2007 you requested a tariff classification ruling. The submitted illustration depicts an item identified as the Littlest Pet Shop Case. The case is made of molded plastic and will be marketed as a carrying and storing case for all the collectible pet creatures of the Littlest Pet Shop line. However, this case is basically an all purpose utility box that is rectangular in shape and measures 15 inches long by 8 inches wide by 7 inches high. It has three compartments built into the lid that will have plastic dividers to create eleven separate areas, to individually store each toy pet. The case will be imported with one toy pet included. There is a latch that is attached to the upper part of the front side of the case, that clamps over the edge of the front of the lid to keep the box closed, and there is a carry handle attached to the center of the top surface of the lid. When the lid is lifted, in order to open the case, there is a large space inside the case itself, that can be used to store more toys, accessories or other items. The front of the case is decorated with the words Littlest Pet Shop and drawings of different pets. The letters LPS are molded on the handle and the Littlest Pet Shop logo design is molded on the latch. The logo design is also molded on the top surfaces of the compartments that are built into the lid. The applicable subheading for the Littlest Pet Shop Case will be 3924.90.5600, 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. The applicable subheading for the Littlest Pet Shop Toy will be 9503.00.0080, HTSUS, which provides for…other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof…other. The rate of duty will be free. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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