CLA-2-39:OT:RR:NC:N4:434
Patricia A. Bloomer
A & A Contract Customs Brokers
#2 12th Street
Blaine, Washington 98230
RE: The tariff classification of boxes from China
Dear Ms. Bloomer:
In your letter dated January 15, 2020, on behalf of your client Bold North Outdoors, LLC., you requested a tariff classification ruling.
The subject merchandise is plastic ammo boxes in sizes small (295.3 mm x 131 mm x 181 mm) and large (13 ¾” x 7” x 9 7/16”). The items are rigid boxes made of polypropylene.
You suggest classification in 3923.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which covers articles for the conveyance or packing of goods, of plastics. These boxes are marketed for use as dry boxes to store ammunition, repair kits, personal gear and first aid supplies. As these boxes are intended for storage, heading 3923 would not be appropriate.
Therefore, the applicable subheading for the small and large plastic ammo boxes will be 3924.90.5650, HTSUS, which provides for “…other household articles and hygienic or toilet articles, of plastic: 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division