The tariff classification of a plastic coffin-shaped container with audio feature from China
Issued October 20, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted sample is identified as a “Bury the Habit” novelty item. It is a small plastic container in the shape of a coffin. The item measures approximately 5¾”L x 3”W x 2½”H and has a fabric-lined interior. It has a split lid, so that it can open from the top in two sections, in the manner of a coffin. The larger section measures 3¾” in length and the smaller section measures 2” in length. There is an on/off button on the bottom of the container. When the shorter lid is opened and the button is in the on position, a light-activated battery operated feature triggers four pre-recorded messages as follows: 1) “Put to rest any bad habit. Credit cards, lottery tickets, speeding tickets and alcohol. Before it’s too late.” 2) Bury the habit before it buries you.” 3) “Help a loved one bury the habit. Record up to four personal messages at home.” 4) Coughing sounds followed by the words “Quit while you can.” There is also a play button on the side of the container that triggers the playing of these messages without opening the container. The bottom of the container has a reset button and a record button that enables the user to record 5-second personalized messages. Pressing the reset button again will erase recorded messages and revert back to the pre-recorded messages. The container is designed to hold cigarettes, credit cards, lottery tickets, speeding tickets, candy or other small items associated with bad habits. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The pre-recorded messages can be deactivated by the on/off button. In addition, the reset and record buttons are small and difficult to manipulate. They can only be depressed by use of a pointed object such as a ballpoint pen. Therefore, it is the opinion of this office that the plastic container provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the “Bury the Habit” plastic novelty item will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other.
Full text
N125117 October 20, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Arthur F. Lentz Lucia M. Lentz Customhouse Broker, Inc. 2252 A Landmeier Road Elk Grove Village, IL 60007 RE: The tariff classification of a plastic coffin-shaped container with audio feature from China Dear Mr. Lentz: In your letter dated September 23, 2010, on behalf of Pier Components, LLC, you requested a tariff classification ruling. The submitted sample is identified as a “Bury the Habit” novelty item. It is a small plastic container in the shape of a coffin. The item measures approximately 5¾”L x 3”W x 2½”H and has a fabric-lined interior. It has a split lid, so that it can open from the top in two sections, in the manner of a coffin. The larger section measures 3¾” in length and the smaller section measures 2” in length. There is an on/off button on the bottom of the container. When the shorter lid is opened and the button is in the on position, a light-activated battery operated feature triggers four pre-recorded messages as follows: 1) “Put to rest any bad habit. Credit cards, lottery tickets, speeding tickets and alcohol. Before it’s too late.” 2) Bury the habit before it buries you.” 3) “Help a loved one bury the habit. Record up to four personal messages at home.” 4) Coughing sounds followed by the words “Quit while you can.” There is also a play button on the side of the container that triggers the playing of these messages without opening the container. The bottom of the container has a reset button and a record button that enables the user to record 5-second personalized messages. Pressing the reset button again will erase recorded messages and revert back to the pre-recorded messages. The container is designed to hold cigarettes, credit cards, lottery tickets, speeding tickets, candy or other small items associated with bad habits. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The pre-recorded messages can be deactivated by the on/off button. In addition, the reset and record buttons are small and difficult to manipulate. They can only be depressed by use of a pointed object such as a ballpoint pen. Therefore, it is the opinion of this office that the plastic container provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Bury the Habit” plastic novelty item 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
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 →