U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-16 · Updates real-time
The tariff classification of a waterproof plastic container from China
N081437 November 6, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Avenue South Birmingham, AL 35205 RE: The tariff classification of a waterproof plastic container from China Dear Ms. Sudsinsunthorn: In your letter dated October 22, 2009, you requested a tariff classification ruling. A picture was provided with your letter. Item 2412099 is a lidded container composed of molded plastics designed to be worn around the neck. The case measures 4 inches in width by 5.5 inches in height by 1.5 inches in depth. A textile lanyard with a metal clip is secured through a hole at the top of the lid. A finger-touch tension lock is used to open the lid, which has a gasket seal that is said to be watertight. The case is designed to hold and protect various personal items, such as money, identification cards and small electronic devices, during outdoor activities. The applicable subheading for the molded plastic container will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.