The tariff classification of a Nerf Dart Ammo Box with Foam Darts from China

N038287 September 30, 2008 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 3924.90.5600 Ms. Connie Rose Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a Nerf Dart Ammo Box with Foam Darts from China Dear Ms. Rose: In your letter dated September 10, 2008, you requested a tariff classification ruling. A sample of the Nerf Dart Ammo Box with 100 Foam Darts has been submitted with your inquiry. The product consists of a molded plastic (polypropylene copolymer) rectangular shaped box with an attached hinged lid and a textile rope-like carrying handle on each end. The box which is printed with the Nerf logo measures approximately 14 inches in height. The box is not fitted with slots or compartments for the 100 Nerf foam darts that are packaged and sold with it and has no incorporated features that would contribute to a child’s amusement. The box is of a class or kind of merchandise principally used as a household storage container as it has practical and functional value. The foam darts and the plastic box will be separately classified. The sample will be returned as requested. The applicable subheading for the 100 Foam Darts will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds…parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the molded plastic box 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% 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division