CBP Ruling N287024 — The tariff classification of a plastic hard drive storage case from China

Tariff classification

Headings: 3924

Product description

The submitted illustrations depict an item that is identified as a Hudzee Case. This item is an antistatic enclosure designed to protect a computer internal hard drive. It is made of red polypropylene (PP) plastic material with an interior padding that is made of foam that is laminated with a top layer of Mylar that compresses and conforms to protect each specific internal hard drive. The case has a secure safety latch, a reversible paper insert label to record the contents of each case and a clear label window. You have suggested that this item is correctly classified in subheading 3923.90.0080, which provides for other articles for the conveyance or packing of goods, of plastics. However, the containers of heading 3923 are limited to those used to package or convey bulk or commercial goods and not those used to hold, store or transport items that are the personal possession of the consumer. Since the subject product is used for the storage, protection and organization of internal hard drives, it is precluded from classification in heading 3923.

CBP rationale

The applicable subheading for the Hudzee Case will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for household articles…of plastics: other: other…other.

Full text

N287024 July 6, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Hobyung Yi Mainfreight Inc. 630 Sullivan Road Elizabeth, NJ 07201 RE: The tariff classification of a plastic hard drive storage case from China Dear Mr. Yi: In your letter dated June 7, 2017, on behalf of Untwist Systems, LLC, you requested a tariff classification ruling. The submitted illustrations depict an item that is identified as a Hudzee Case. This item is an antistatic enclosure designed to protect a computer internal hard drive. It is made of red polypropylene (PP) plastic material with an interior padding that is made of foam that is laminated with a top layer of Mylar that compresses and conforms to protect each specific internal hard drive. The case has a secure safety latch, a reversible paper insert label to record the contents of each case and a clear label window. You have suggested that this item is correctly classified in subheading 3923.90.0080, which provides for other articles for the conveyance or packing of goods, of plastics. However, the containers of heading 3923 are limited to those used to package or convey bulk or commercial goods and not those used to hold, store or transport items that are the personal possession of the consumer. Since the subject product is used for the storage, protection and organization of internal hard drives, it is precluded from classification in heading 3923. The applicable subheading for the Hudzee Case will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for household articles…of plastics: other: 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 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, Steven A. Mack Director National Commodity Specialist Division

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