CLA-2-39:RR:NC:SP:221 K85682
Mr. James E. Unger
CBC Customhouse Brokers, Inc.
P.O. Box 646
Wood Dale, IL 60191
RE: The tariff classification of plastic parts for office filing boxes from China.
Dear Mr. Unger:
In your letter dated April 27, 2004, on behalf of Sanford North America, you requested a tariff classification ruling.
Samples were provided with your letter. The plastic parts are lids, latches and handles to make up the “Simplified Letter Legal Tote” (SFT), the “Personal File Keeper” (PFK) and the “Box Office File Keeper” (BOFK). The lids, latches and handles will be imported in various ways. On some occasions, they will be imported separately. On other occasions, the latches and handles will be imported with the lids. When the latches and handles are imported with the lids, they are classified together under the provision for the lids. As you requested, the samples will be returned.
The applicable subheading for the lids, whether imported alone or with handles and latches, will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the latches, when imported separately from the lids, will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the handles, when imported separately from the lids, will be 3926.90.2500, HTS, which provides for other articles of plastics… handles and knobs, not elsewhere specified or included, of plastics. The rate of duty will be 6.5 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