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NY 884585

April 16, 1993

CLA-2-39:S:N:N6:221 884585


TARIFF NO.: 3923.10.0000

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of a plastic watch box from Canada.

Dear Mr. LeClair:

In your letter dated April 6, 1993, on behalf of Impenco Ltd., you requested a tariff classification ruling.

The watch box is composed of molded plastics. The box is a shipping container that is also used to display the watch at retail sale and then convey the watch home. The box is disposable.

The applicable subheading for the plastic watch box will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem.

Goods classifiable under subheading 3923.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 1.5 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) 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.


Jean F. Maguire
Area Director

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