The tariff classification of a small plastic watertight case from Mexico

N274802 May 10, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Ms. Kelly S. Danks Priority Worldwide Services 7361 Coca Cola Drive Hanover, MD 21076 RE: The tariff classification of a small plastic watertight case from Mexico Dear Ms. Danks: In your letter dated March 24, 2016, on behalf of Pelican Products, you requested a tariff classification ruling. The submitted sample is identified as a a Micro Case, item 1020. It is made of molded polycarbonate (PC) plastic material and is watertight, as it is designed to be capable of being submerged under 1 meter of water for up to 30 minutes. It measures approximately 6.82” by 4.75” by 2.12” in depth. The item features a rubber lining to provide a seal and protection from shock. It also features an automatic pressure equalization valve to balance the interior pressure to enable the case to remain watertight. The case has a lid with a latch closure and a carabiner clip attached to one side to enable it to be secured to a belt, bicycle handlebars, side of a cooler, etc. The case is designed to be used by the consumer to protect small possessions, like a cell phone, from water, sand, dirt and dust at the beach or at poolside. As you requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics. Customs has traditionally ruled that containers of heading 3923 are those that are used in the conveyance and packing of bulk/and or commercial goods, not containers that are used to hold, store or transport items that are in the personal possession of a consumer. The case at issue is purchased empty by a consumer to store and hold items that are the consumer’s own possessions and thus is precluded from classification in heading 3923. The applicable subheading for the item 1020 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate 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 https://hts.usitc.gov/current. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division