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N022605 N0 Ruling Active

The tariff classification of a display case from China.

Issued February 15, 2008 by U.S. Customs and Border Protection.

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N0 N022605 (February 15, 2008)

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

The case is designed to display and showcase 1:24 scale model cars. The case is manufactured of molded plastics and has a colored base and a clear top. Although the base incorporates electrical components, such as those to light the case and rotate the model car’s wheels, the cases are used primarily to display the model car.

CBP rationale

The applicable subheading for the Cruizes display case will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N022605 February 15, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Michael D. Koseck E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a display case from China. Dear Mr. Koseck: In your letter dated January 30, 2008, on behalf of Stages Die Cast Display Systems, you requested a tariff classification ruling. Photographs of a “Cruizes” display case were provided with your letter. The case is designed to display and showcase 1:24 scale model cars. The case is manufactured of molded plastics and has a colored base and a clear top. Although the base incorporates electrical components, such as those to light the case and rotate the model car’s wheels, the cases are used primarily to display the model car. The applicable subheading for the Cruizes display case will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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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