N016906 N0 Ruling Active

The tariff classification of a plastic box and a plastic canister from China.

Issued October 3, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted illustrations depict a Heart Shaped Box with a Lid, VPN# S10V0021 and a Heart Shaped Canister with a Lid, VPN# MV10V001. Both items are made of 100 percent acrylic and they can be used to store cotton balls and swabs, corral jewelry, cosmetics or even candy. The clear acrylic composition allows for quick identification of the contents. The box measures 4 inches high by 4 inches wide and the canister measures 8 inches high by 3 inches wide.

Full text

N016906 October 3, 2007 CLA-2:39:RR:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a plastic box and a plastic canister from China. Dear Ms. Davidson: In your letter dated September 10, 2007, you requested a tariff classification ruling. The submitted illustrations depict a Heart Shaped Box with a Lid, VPN# S10V0021 and a Heart Shaped Canister with a Lid, VPN# MV10V001. Both items are made of 100 percent acrylic and they can be used to store cotton balls and swabs, corral jewelry, cosmetics or even candy. The clear acrylic composition allows for quick identification of the contents. The box measures 4 inches high by 4 inches wide and the canister measures 8 inches high by 3 inches wide. The applicable subheading for VPN# S10V0021 and VPN# MV10V001 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles and hygienic or toilet articles, of plastics: other: other. The duty rate 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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