The tariff classification of powder sifter boxes and components from Japan

N045848 December 18, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.50.0000; 3924.90.5600; 3926.90.9980 Ms. Emily Chauvin Access Business Group International LLC 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of powder sifter boxes and components from Japan Dear Ms. Chauvin: In your letter dated November 26, 2008, you requested a tariff classification ruling. The sample submitted with your request is a powder sifter box. You state that the box will be sold empty directly to consumers who will fill the box with their own face powders or other cosmetic powders. The box is suitable for long term use and is intended to be repeatedly refilled by the consumer. The product consists of four components. SKU PMC1348A is a square base that acts as the container for the powder. SKU PMC1349A is a sifter tray that sits inside the container. The small holes in the base of the sifter tray allow a controlled amount of powder to be released into the tray. SKU PMC1350A is a tray/sealer that fits on top of the sifter tray to act as an inner lid for the container. The depression in the tray/seal fits into the depression in the sifter tray, preventing powder from passing through the sifter holes if the container is not held upright. The depression in the tray can be used to hold a powder puff or other applicator. The puff or applicator is not included with the powder sifter box. SKU PMC1351A is the square top lid of the container that fits over the container, covering the top and sides. All of the components are made of molded plastics. The sifter box may be imported either as a complete box or as individual components. You suggest classification for the powder sifter box components in heading 3923 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics. Heading 3923 applies to containers used for retail packing of bulk or commercial goods. You have stated that this sifter box is not sold to distributors to be used to package face and other cosmetic powders for retail sale, but that it is sold empty directly to consumers to be filled with products that are their own possessions. The applicable subheading for the complete powder sifter box will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the base (SKU PMC1348A) and sifter tray (SKU PMC1349A), if imported separately, will be 3926.90.9980, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the tray/sealer (SKU PMC1350A) and cover (SKU PMC1351A), if imported separately, will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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\