The tariff classification of a plastic toothbrush box and a plastic gift box from China.

NY G86531 February 15, 2001 CLA-2-39:RR:NC:SP:222 G86531 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Loretta Nelson Regal Innovative Design Group P. O. Box 948 819 Buckeye Street North Vernon, IN 47265 RE: The tariff classification of a plastic toothbrush box and a plastic gift box from China. Dear Ms. Nelson: In your letter dated January 18, 2001, you requested a tariff classification ruling. The submitted samples are identified as a toothbrush box and a gift box. You state both boxes and tops to cover are made of plastic and do not contain ground stone. The toothbrush box measures approximately 9 inches long by approximately 2-1/2 inches high by approximately 2-3/4 inches wide. The gift box measures approximately 2-1/2 inches long by approximately 2-1/2 inches high by approximately 2-3/4 inches wide. You state further that you intend to import other items made of ceramic. Those items will be classified under a separate ruling. The applicable subheading for the plastic toothbrush box and the plastic gift box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, 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