The tariff classification of a Plastic Box Table from China.
Issued June 27, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.70.8010
Headings: 9403
Product description
The merchandise under consideration is identified as a floor standing Plastic Box Table designed for easy access to gift wrapping supplies while wrapping gifts. The item is composed of a molded plastic lidded box featuring compartments of varying sizes designed for the storage of rolls of gift wrap and other gift wrapping supplies. Attached to the underside of the plastic box are folding metal legs which facilitate storage of the item. You have submitted a photograph of the item with your request. The plastic and the metal used to construct the Plastic Box Table form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic component imparts the essential character to the good.
CBP rationale
The applicable subheading for the Plastic Box Table will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.
Full text
NY R04270 June 27, 2006 CLA-2-94:RR:NC:SP:233 R04270 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Ms. Fay Szeto Jas Forwarding Inc. 2280 208th St. Torrance, CA 90501 RE: The tariff classification of a Plastic Box Table from China. Dear Ms. Szeto: In your letter dated June 22, 2006, on behalf of Snapware Corporation, you requested a tariff classification ruling. The merchandise under consideration is identified as a floor standing Plastic Box Table designed for easy access to gift wrapping supplies while wrapping gifts. The item is composed of a molded plastic lidded box featuring compartments of varying sizes designed for the storage of rolls of gift wrap and other gift wrapping supplies. Attached to the underside of the plastic box are folding metal legs which facilitate storage of the item. You have submitted a photograph of the item with your request. The plastic and the metal used to construct the Plastic Box Table form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the plastic component imparts the essential character to the good. The applicable subheading for the Plastic Box Table will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” The rate of duty will be Free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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