The tariff classification of pill boxes from China

NY R03714 May 5, 2006 CLA-2-73:RR:NC:N1:113 R03714 CATEGORY: Classification TARIFF NO.: 7326.90.3500; 3926.90.9880 Ms. Una Gauthier Barthco International, Inc. 2200 Broening Highway, Suite 200 Baltimore, MD 21224 RE: The tariff classification of pill boxes from China Dear Ms. Gauthier: In your letter dated April 11, 2006, on behalf of CVS Pharmacy, you requested a tariff classification ruling. The merchandise consists of two styles of pill holders. Item number 249001 is called a round fashion pill case. It is a small, round, steel container with a hinged lid. There is a plastic liner inside divided into three compartments. Item number 347287 is called a pocket pill caddy. It is a small, round case made of molded plastic with a flip-top opening. Both pill containers are of a size suitable to be carried in a pocket or a handbag. The applicable subheading for the steel pill case (item number 249001) will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 7.8 percent ad valorem. The applicable subheading for the plastic pill case will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other, other, 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division