CLA-2-39:S:N:N3D:221 850984

Mr. Jim Fleming
Jim Fleming Communications
290 Nashville Road
Kleinburg, Ontario, Canada L0J 1C0

RE: The tariff classification of orthodontic appliance cases from Canada.

Dear Mr. Fleming:

In your letter dated March 23, 1990, you requested a tariff classification ruling.

The sample submitted with your request is a carrying case for children's orthodontic devices. The case is roughly circular with a flat bottom, measuring approximately 3 1/2 inches by 3 1/4 inches by 1 1/2 inches. It is made of extrusion molded polypropylene plastic with a flexible plastic hinge and snap catch. A braided textile cord is threaded through two eyelets molded into the top portion of the case, enabling it to be worn around a child's neck or through a belt loop or back pack strap. The child stores his orthodontic device in the case while he is eating or participating in active sports. The cases will be distributed by orthodontists to their patients, and will be labeled with the orthodontist's name and phone number.

The applicable subheading for the molded plastic orthodontic appliance cases 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 2.4 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).


Jean F. Maguire
Area Director
New York Seaport