CLA-2-42:OT:RR:NC:N4:441
Ms. Kathy Trotta
Conair, LLC
1 Cummings Point Road
Stamford, CT 06902
RE: The tariff classification of pill cases from Cambodia
Dear Ms. Trotta:
In your letter dated October 10, 2023, you requested a tariff classification ruling. Photographs and descriptive literature were provided for our review.
The articles at issues are model A31486 and model A30070. Each model is comprised of a pill case with an outer zippered case. Model A31486 is a molded plastic case with seven individual lidded sections that are fitted to store and organize pills. Model A30070 is a molded plastic case with eight individual lidded sections that are fitted to store and organize pills. The outer cases are constructed of man-made textile materials. Each outer case is shaped and fitted to contain its corresponding interior pill case. Model A31486 measures 6 inches (L) x 3.5 inches (W) x 1.75 inches (H). Model A30070 measures 2 inches (L) x 3.5 inches (W) x 2 inches (H).
The pill cases and outer cases are considered composite goods for tariff purposes. For each model, the essential character is imparted by the pill case, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS), noted.
The applicable subheading for the pill cases will be 4202.39.9000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, other, other. The general rate of duty will be 20 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division