The tariff classification of a plastic matchbox from China.

NY F89258 July 26, 2000 CLA-2-39:RR:NC:SP:221 F89258 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Beth Welsh Norman G. Jensen, Inc. 3050 Metro Drive, Suite 300 Minneapolis, MN 55425 RE: The tariff classification of a plastic matchbox from China. Dear Ms. Welsh: In your letter dated June 28, 2000, on behalf of Coghlans Ltd., you requested a tariff classification ruling. A picture was provided with your letter. The matchbox (Item No. 8746) is composed of molded plastics. The box holds wooden matches for use in camping, fishing, hunting and outdoor activities. The matchbox has a watertight seal and a fire starter flint on the bottom. The applicable subheading for the matchbox will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division