The tariff classification of plastic decorative tissue box covers from China
Issued April 25, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
Product description
The submitted illustrations depict items described as “EVA foam cut outs for decorative use, such as tissue box cover, baby wipe container, etc.” These items are constructed entirely of ethylene-vinyl acetate (EVA) foam plastic material. Each item is imported and sold in a bag. You have informed this office by telephone that each bag will contain 4 components that the consumer will assemble. When assembled, the item will have the visual appearance of a dog, a cat, a reindeer or numerous other motifs. The face, and front, top and back of the body will be one piece. There will be a separate piece for each of the two sides of the body. The fourth piece will be the tail, which the consumer will insert into an aperture on the back of the body. Each of the sides will have a foot on the front and a foot on the back, which the consumer will insert into a slit on the front of the body and another on the back of the body, respectively. This assembled item is designed to be placed over a tissue box or container of baby wipes. The tissue or baby wipe will be accessed through the mouth of the assembled item, thereby giving the tissue or wipe that projects through the mouth the appearance of a tongue. However, tissues, tissue box, baby wipes and baby wipes container are not included in the importation. The assembled item will protect and decorate the tissue box or baby wipe container with which it will be used. General Rule of Interpretation (GRI) 2(a), provides in part that “Any reference in a heading to an article shall be taken to include a reference to that article …entered unassembled or disassembled.”
Full text
N025409 April 25, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Alan Mark Roseman Jenny and Jeff Designs Inc. 215 Doyle Avenue Providence, RH 02906 RE: The tariff classification of plastic decorative tissue box covers from China Dear Ms. Roseman: In your letter dated March 27, 2008 you requested a tariff classification ruling. The submitted illustrations depict items described as “EVA foam cut outs for decorative use, such as tissue box cover, baby wipe container, etc.” These items are constructed entirely of ethylene-vinyl acetate (EVA) foam plastic material. Each item is imported and sold in a bag. You have informed this office by telephone that each bag will contain 4 components that the consumer will assemble. When assembled, the item will have the visual appearance of a dog, a cat, a reindeer or numerous other motifs. The face, and front, top and back of the body will be one piece. There will be a separate piece for each of the two sides of the body. The fourth piece will be the tail, which the consumer will insert into an aperture on the back of the body. Each of the sides will have a foot on the front and a foot on the back, which the consumer will insert into a slit on the front of the body and another on the back of the body, respectively. This assembled item is designed to be placed over a tissue box or container of baby wipes. The tissue or baby wipe will be accessed through the mouth of the assembled item, thereby giving the tissue or wipe that projects through the mouth the appearance of a tongue. However, tissues, tissue box, baby wipes and baby wipes container are not included in the importation. The assembled item will protect and decorate the tissue box or baby wipe container with which it will be used. General Rule of Interpretation (GRI) 2(a), provides in part that “Any reference in a heading to an article shall be taken to include a reference to that article …entered unassembled or disassembled.” The applicable subheading for the EVA foam cut outs 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 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
More rulings on the same tariff codes
The tariff classification of a plastic fence enclosure from China
The tariff classification of a plastic three-tiered organizer from Taiwan
The tariff classification of a hanger with plastic clips and a metal hook from China
The tariff classification of fabric covered plastic back supports from China
The tariff classification of plastic plant stakes and rods from Taiwan
The tariff classification of a plastic tumbler, pitcher, bedpan, emesis basin, urinal, tray, and wash basin from China
The tariff classification of a plastic tumbler, pitcher, bedpan, emesis basin, tray, and wash basin from China
The tariff classification of plastic interconnecting garden border panels from Taiwan
The tariff classification of a snow shovel from Canada and a car snow brush from China.
The tariff classification of a plastic bird feeder from Taiwan
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →