The tariff classification of a plastic box from China.

NY I89948 February 20, 2003 CLA-2-39:RR:NC:SP:221 I89948 CATEGORY: Classification TARIFF NO. 3924.90.5500 Mr. William J. O’Rourke C. P. Express 700 Rockaway Tpke., Suite 403 Lawrence, NY 11559 RE: The tariff classification of a plastic box from China. Dear Mr. O’Rourke: In your letter dated January 24, 2003, on behalf of your client FADA Industries, Inc., you requested a classification ruling. The submitted sample is identified as item number PL-6Y25, a bamboo watch box. The lidded box is composed of plastic that has been painted to look like metal. The outer circumference of the box is covered with bamboo. After purchase of the watch, the interior plastic watch holder can be removed and the box may be used as a dresser top trinket box. In our opinion the essential character of this box is imparted by the plastic components. The applicable subheading for the plastic lidded 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division