N044016 N0 Ruling Active

The tariff classification of plastic translucent media storage boxes with lids from China

Issued December 2, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted illustrations depict an item identified as a Translucent Box, SKU# 10049039. This item is made of heavyweight, translucent polypropylene (PP) plastic material. Each box is designed with a floral pattern and each box is also designed with a removable lid. There is a metal trim around the bottom edge of each lid which provides added strength. Each box also has a metal label holder which provides quick and easy identification of the media collections that will be stored inside. In this way, the collection can be organized by style, artist or composer. Four different sizes of this box are sold nested together. The sizes are as follows: Large – measuring 15-1/2 inches by 11-1/2 inches by 7 inches. Medium – measuring 14 inches by 10 inches by 6 inches. Small – measuring 12 inches by 9 inches by 5 inches. Small – measuring 10 inches by 7 inches by 4 inches.

Full text

N044016 December 2, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri K Davidson The Container Store 500 Freeport Pkwy Coppell TX 75019 RE: The tariff classification of plastic translucent media storage boxes with lids from China Dear Ms. Davidson: In your letter dated November 10, 2008, you requested a tariff classification ruling. The submitted illustrations depict an item identified as a Translucent Box, SKU# 10049039. This item is made of heavyweight, translucent polypropylene (PP) plastic material. Each box is designed with a floral pattern and each box is also designed with a removable lid. There is a metal trim around the bottom edge of each lid which provides added strength. Each box also has a metal label holder which provides quick and easy identification of the media collections that will be stored inside. In this way, the collection can be organized by style, artist or composer. Four different sizes of this box are sold nested together. The sizes are as follows: Large – measuring 15-1/2 inches by 11-1/2 inches by 7 inches. Medium – measuring 14 inches by 10 inches by 6 inches. Small – measuring 12 inches by 9 inches by 5 inches. Small – measuring 10 inches by 7 inches by 4 inches. The applicable subheading for SKU# 10049039 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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