The tariff classification of a plastic gift box from China

N101938 May 17, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a plastic gift box from China Dear Mr. Crago-Edwards: In your letter dated April 13, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Christmas Gift Box Table Decoration, Item Number A072AA04362. This item is a lidded box that is made of acrylic plastic material and measures approximately 4” x 4” x 5.75”. The lid is secured in place by two magnets, located respectively on two opposing undersides of the lid, which align with two more magnets, located on the top of two opposing sides of the box. The box is clear and is designed with green and red stripes and a molded red acrylic decoration on the top of the lid that is designed to resemble a ribbon bow. This item is also available with a molded green acrylic ribbon bow on the top of the lid. This item functions like a container and is therefore excluded from classification as festive in chapter 95, based on chapter 95 note 1(v) which excludes utilitarian articles. The applicable subheading for Item Number A072AA04362 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …household articles…of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division