The tariff classification of plastic and carbon steel ammunition storage boxes from China

N258430 November 13, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 7323.99.9080 Mr. Troy Clarke CBT International, Inc. 249 East Ocean Blvd Suite 650 Long Beach, CA 90802 RE: The tariff classification of plastic and carbon steel ammunition storage boxes from China Dear Mr. Clarke: In your letter dated October 7, 2014, on behalf of Alltrade Tools, LLC, you requested a tariff classification ruling. The two submitted samples are identified as heavy duty ammo and household storage boxes. One is made of gray plastic material and the other is made of green carbon steel. Both have lids that open on one side, are attached by hinges on the other side and have a carry handle that is attached to the center of the top. The open side of each lid is secured shut by a heavy duty snap fastener that has a lever and clamp type of design. The plastic box measures approximately 9½” from side to side, 6¼” in height not including the lid, 7” in height including the lid and 4” from front to back. The steel box measures approximately 11” from side to side, 7” in height not including the lid, 7¼” in height including the lid and 6” from front to back. Each box has a rubber gasket within the lid, to facilitate a moisture resistant closure. These boxes are designed as household storage containers for ammunition or other items such as batteries, electronics, coins, etc. You have suggested that the steel box is correctly classified in subheading 7323.99.9080 and we agree. The applicable subheading for the plastic ammo storage box will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the carbon steel ammo storage box will be 7323.99.9080, HTSUS, which provides for…other household articles…of…steel…: other: other: not coated or plated with precious metal: other: 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division