CLA-2-39:S:N:N6:221 884585
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of a plastic watch box from Canada.
Dear Mr. LeClair:
In your letter dated April 6, 1993, on behalf of Impenco Ltd.,
you requested a tariff classification ruling.
The watch box is composed of molded plastics. The box is a
shipping container that is also used to display the watch at retail
sale and then convey the watch home. The box is disposable.
The applicable subheading for the plastic watch box will be
3923.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles for the conveyance or packing of
goods, of plastics, boxes, cases, crates and similar articles. The
rate of duty will be 3 percent ad valorem.
Goods classifiable under subheading 3923.10.0000, HTS, which
have originated in the territory of Canada, will be entitled to a
1.5 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport