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NY G84335

December 13, 2000

CLA-2-39:RR:NC:SP:221 G84335


TARIFF NO.: 3926.90.9880

Ms. Kathy M. Beals
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008

RE: The tariff classification of a card storage box from China.

Dear Ms. Beals:

In your letter dated November 7, 2000, on behalf of Dorothy C. Thorpe, LLC, you requested a tariff classification ruling.

The sample submitted with your request is a molded plastic lidded storage box measuring approximately 4 inches by 3 inches by 2 ¾ inches. The box has a capacity of 100 sports trading cards or similar cards. Though you state that the box will be imported empty and then filled with game cards before reaching the ultimate consignee, the box is the same class or kind generally sold empty to the consumer who will fill it with his own sports or game cards. We note that the printed information on the sales sheet fitted inside the clear box relates to the box and not the contents, including the UPC code, the country of origin, the distributor’s name, identification of the product as a card box, the capacity of the box (100 cards) and other features of the box, i.e., “square corners,” “stackable,” “extra strong,” and “created exclusively to hold Ultra-Pro deck protectors.” Though your client may sell the box with the cards inside, it is clear that the box is intended to be sold on its own. The sample is being returned as you requested.

The applicable subheading for the plastic storage box will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. This rate will remain unchanged for 2001.

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 Joan Mazzola at (212) 637-7034.


Robert B. Swierupski

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