N020358 N0 Ruling Active

The tariff classification of a plastic scrapbook photo/supply case from Taiwan

Issued December 20, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted illustration depicts an item identified as a Scrapbook Photo/Supply Case, style number 60777. This item is a molded case made of 100% polypropylene (PP). The case has a handle on one side and can be opened from the top or the bottom. Both the top and the bottom lids open and close by means of plastic clips. When the top lid is opened, access is gained to the interior, which is divided into several sections that are designed for the purpose of organizing and storing tools and supplies for scrapbooks. When the bottom lid is opened, access is gained to a flat compartment that is designed to store up to 100 sheets of 12” by 12” paper. The case can also store over 1000 pictures. The entire case measures 13 inches by 13 inches.

Full text

N020358 December 20, 2007 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Kimberly Jo Bennett Target Corporation 7000 Target Parkway N Brooklyn Park, MN 55445 RE: The tariff classification of a plastic scrapbook photo/supply case from Taiwan Dear Ms. Bennett: In your letter dated November 30, 2007 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Scrapbook Photo/Supply Case, style number 60777. This item is a molded case made of 100% polypropylene (PP). The case has a handle on one side and can be opened from the top or the bottom. Both the top and the bottom lids open and close by means of plastic clips. When the top lid is opened, access is gained to the interior, which is divided into several sections that are designed for the purpose of organizing and storing tools and supplies for scrapbooks. When the bottom lid is opened, access is gained to a flat compartment that is designed to store up to 100 sheets of 12” by 12” paper. The case can also store over 1000 pictures. The entire case measures 13 inches by 13 inches. The applicable subheading for style number 60777 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. 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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