United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0864623 - NY 0865316 > NY 0865045

Previous Ruling Next Ruling



NY 865045


July 29, 1991

CLA-2-39:S:N:N3G:221 865045

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9090

Mr. William C. Cain
Cain Customs Brokers Incorporated
McAllen Foreign Trade Zone
6620 S. 36th - Building "I"
McAllen, texas 78503

RE: The tariff classification of plastic display boxes from Mexico.

Dear Mr. Cain:

In your letter dated July 3, 1991, on behalf of Onwilo Corporation, you requested a tariff classification ruling.

The plastic boxes are composed of a clear plastics material. The boxes will be used to display various materials from which shoes will be manufactured. In its imported condition, each box will contain shoe parts or materials, such as brass eyelets or leather or plastic swatches immersed in water. The box and its contents will be used to demonstrate the properties of the materials, showing, for example, that the leather is waterproof and that the plastic can breathe. As you requested, your samples are being returned.

The applicable subheading for the plastic boxes and their contents will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.90.9090, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling