CBP Ruling N247516 — The tariff classification of reusable case for baby wipes from China

Tariff classification

Headings: 4202

GRI rules applied: GRI 3(b)

Product description

You have submitted a sample, which we are returning to you. Style G066 is a two-piece case for baby wipes. The first component is a molded plastic case that is specially shaped and fitted to contain a package of baby wipes. The case opens into halves that snap together on one side. The front of the case has a slide closure for dispensing the wipes. The second component is textile case that is shaped and fitted to contain the molded plastic case. The two components together form a composite good, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The essential character is imparted by the molded plastic case. In your ruling request, you suggest classification of the case under subheading 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting or of textile materials, other, other other, other. However, as stated above, the case is constructed of molded plastic rather than plastic sheeting.

Full text

N247516 November 19, 2013 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Donald S. Stein Greenberg Traurig, LLP 2101 L Street, N.W., Suite 1000 Washington D.C. 20037 RE: The tariff classification of reusable case for baby wipes from China Dear Mr. Stein: In your letter dated October 29, 2013, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you. Style G066 is a two-piece case for baby wipes. The first component is a molded plastic case that is specially shaped and fitted to contain a package of baby wipes. The case opens into halves that snap together on one side. The front of the case has a slide closure for dispensing the wipes. The second component is textile case that is shaped and fitted to contain the molded plastic case. The two components together form a composite good, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) noted. The essential character is imparted by the molded plastic case. In your ruling request, you suggest classification of the case under subheading 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of plastic sheeting or of textile materials, other, other other, other. However, as stated above, the case is constructed of molded plastic rather than plastic sheeting. The applicable subheading for the case will be 4202.99.9000, HTSUS, which provides, in part, for other bags and containers, other, other, other. The rate of duty will be 20 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 Vikki Lazaro at (646) 733-3041. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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