CLA-2-39:RR:NC:SP:221 K82001
Ms. Joanna Sasso
Knoll Printing and Packaging, Inc.
35 Powerhouse Road
Roslyn Heights, NY 11577
RE: The tariff classification of boxes for personal care items from China.
Dear Ms. Sasso:
In your letter dated December 11, 2003, you requested a tariff classification ruling.
A sample was provided with your letter. The box is composed of cardboard covered by a layer of plastic sheeting on the exterior sides, as well as layers of flocked plastic sheeting on the bottom and interior. The box contains three compartments. Two of the compartments are open at the top, and the middle compartment has a lidded snap closure with a clear PVC window. The box measures approximately 11 7/8 by 6 5/8 by 2 ½ inches.
You suggest classification in heading 3923, which provides for articles for the conveyance or packing of goods, of plastics. You point out that the box will be used to package cologne and personal care items. However, the boxes are substantially constructed and suitable for long term use as dresser top organizers.
The applicable subheading for the boxes will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division