The tariff classification of a plastic matzoh box from China.

NY F83489 March 20, 2000 CLA-2-39:RR:NC:SP:222 F83489 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Mr. Al Dwek Telescope Structures, Inc. 109 Phillips Avenue Deal, NJ 07723 RE: The tariff classification of a plastic matzoh box from China. Dear Mr. Dwek: In your letter received in this office on February 23, 2000, you requested a classification ruling. You have submitted a sample of an item that is identified as a matzoh box. It measures approximately 4 inches high and approximately 12-1/2 inches in diameter. This product consists of two pieces, the box and a cover that is attached with plastic hinges. The cover is made to overlay the top of the box for closure. You also mentioned in your letter that you plan to import a tray that will be stamped with the English word for matzoh. The sample as submitted is of clear plastic with the hebrew word for matzoh stamped in gold on the lid. You state that the box will be used to keep the matzohs on the table during Passover. You also state that the matzoh boxes will be imported in 4 sizes with gold stamping. You suggest classification as a festive article in Chapter 95. This item does not qualify for classification in Chapter 95. The sample is returned as you requested. The applicable subheading for the clear acrylic box will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: tableware and kitchenware: 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division