The tariff classification of a plastic storage box from China.

NY K83560 March 17, 2004 CLA-2-39:RR:NC:SP:221 K83560 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Joanna Sasso Knoll Printing and Packaging, Inc. 35 Powerhouse Road Roslyn Heights, NY 11577 RE: The tariff classification of a plastic storage box from China. Dear Ms. Sasso: In your letter dated February 18, 2004, you requested a classification ruling. The submitted sample is a paperboard box covered with cellular polyurethane (PU) sheeting. The polyurethane material covers the outside of the box. Although the box will be used to package cosmetics, it is substantially constructed and is suitable for long term use as a dresser top storage box. The storage box measures 11-1/4” long by 8-7/8” wide by 3” high. The applicable subheading for the plastic storage 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