The tariff classification of a display case from China.

N251425 April 4, 2014 CLA-2-48:OT:RR:NC:N4: 234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. James F. Carroll LFT Customs Management Services 245 7th Street. Jersey City, NJ 07302 RE: The tariff classification of a display case from China. Dear Mr. Carroll: In your letter dated March 13, 2014, on behalf of Shalom International Corp., you requested a tariff classification ruling. The ruling was requested on a display case. A sample was submitted for our examination and will be returned to you as per your request. The display case is a rectangular shaped container measuring approximately 13 ¾” x 26” x 5 ½”. It is constructed of non-corrugated cardboard. The front of the display case is open with three rows of three plastic hooks used to hold merchandise. It will be imported containing personal care products such as cosmetics and hair products and will be printed with the company logo as well as name of the items being displayed. The display case is ready for immediate use and will be displayed on counter-tops or shelves. You ask whether the display case, when imported with personal care products, is separately classifiable from the personal care products. General Rule of Interpretation (GRI) 5(b) of the HTSUS provides that, subject to the provisions of GRI 5(a), packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. This provision does not apply when such materials or packing containers are clearly suitable for repetitive use. The display case is of a durable construction and is suitable for repetitive use. The display case should be classified separately when they are imported with personal care products. The applicable subheading for the display cases will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Other. The duty rate will be Free. 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/ 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 Albert Gamble at Albert.Gamble@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division