The tariff classification of a plastic storage case from China

N200465 February 7, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Deborah Pineda Wahl Clipper Corporation 2900 North Locust Street P.O. Box 578 Sterling, IL 61081-0578 RE: The tariff classification of a plastic storage case from China Dear Ms. Pineda: In your letter dated January 10, 2012, you requested a tariff classification ruling. A sample was provided with your letter. The storage case is composed of molded acrylonitrile-butadiene-styrene (ABS) plastic. It will be used to store guide comb attachments for haircutting clippers. The case will not be imported with combs, nor will it be sold with combs. Instead, the case will be sold empty to businesses and used for storage of the guide combs. As you requested, the storage case will be returned. You suggest classification in heading 3923, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics. However, the containers of heading 3923 are limited to those used to package or convey bulk or commercial goods and not those used to hold, store or transport items that are the personal possession of the consumer. The comb storage cases are purchased empty by the consumer for storing guide comb attachments that are the consumer’s own possessions and thus are precluded from classification in heading 3923. The applicable subheading for the comb storage cases will be 3926.90.9980, 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, Thomas J. Russo Director National Commodity Specialist Division