N274461 N2 Ruling Active

The tariff classification of a plastic non-electric sound box from China

Issued April 26, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9995

Headings: 3926

Product description

The submitted illustration depicts an item that is identified as an eco sound box speaker and holder. The item is made of blue plastic material that is molded in the shape and form of a cartoon-like human head with bulging eyes and a wide mouth. It does not have any electric components. It is designed to both hold an iphone and amplify the sound that comes from that iphone based on the hollow shape and open mouth of the character.

CBP rationale

The applicable subheading for the eco sound box will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other.

Full text

N274461 April 26, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Ms. Linda Hamanaka Ken Hamanaka Co. Inc. 138 Lomita Street El Segundo, CA 90245 RE: The tariff classification of a plastic non-electric sound box from China Dear Ms. Hamanaka: In your letter dated March 30, 2016, on behalf of Plasticolor Molded Products Inc., you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as an eco sound box speaker and holder. The item is made of blue plastic material that is molded in the shape and form of a cartoon-like human head with bulging eyes and a wide mouth. It does not have any electric components. It is designed to both hold an iphone and amplify the sound that comes from that iphone based on the hollow shape and open mouth of the character. The applicable subheading for the eco sound box will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate will be 5.3 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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