CBP Ruling N177955 — The tariff classification of a paper covered plastic display box from China

Tariff classification

HTS codes: 3924.90.2000

Headings: 3924

Product description

The submitted sample is identified as a display box. The item consists of a bi-fold that is made of paper covered molded plastic. Each of the two sides of the bi-fold measures approximately 5” in length by 5” in height by ½” in depth when opened and approximately 1¼” in depth when the two sides are folded together. In the center of each of the two respective sides is a flexible window that is made of clear plastic sheeting and measures approximately 3½” by 3¼”. When the two sides are folded together the two flexible windows press against each other. There is a flap that is attached to the end of one of the two sides of the bi-fold, within which two small magnets are embedded. When the bi-fold is folded together, the magnets in the flap mate with two additional small magnets that are embedded in the other side of the bi-fold and the four magnets secure the closure. Before securing with the flap, different types of small articles (not included in the importation) can be placed in between the two windows of the folded bi-fold for display, such as a picture, a small pen, coins or jewelry. However, this item is of the class or kind of merchandise that is principally used as a picture frame.

Full text

N177955 September 1, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Mr. Ron Kerr Gunther Mele Limited 30 Craig Street Brantford, Ontario, Canada, N3R 7J1 RE: The tariff classification of a paper covered plastic display box from China Dear Mr. Kerr: In your letter dated July 25, 2011, you requested a tariff classification ruling. The submitted sample is identified as a display box. The item consists of a bi-fold that is made of paper covered molded plastic. Each of the two sides of the bi-fold measures approximately 5” in length by 5” in height by ½” in depth when opened and approximately 1¼” in depth when the two sides are folded together. In the center of each of the two respective sides is a flexible window that is made of clear plastic sheeting and measures approximately 3½” by 3¼”. When the two sides are folded together the two flexible windows press against each other. There is a flap that is attached to the end of one of the two sides of the bi-fold, within which two small magnets are embedded. When the bi-fold is folded together, the magnets in the flap mate with two additional small magnets that are embedded in the other side of the bi-fold and the four magnets secure the closure. Before securing with the flap, different types of small articles (not included in the importation) can be placed in between the two windows of the folded bi-fold for display, such as a picture, a small pen, coins or jewelry. However, this item is of the class or kind of merchandise that is principally used as a picture frame. The applicable subheading for the display box will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: picture frames. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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