CLA-2-42:OT:RR:NC:N4:441
Long Vu
Walgreen Corporation
304 Wilmot Road, MS 3163
Deerfield, IL 60015
RE: The tariff classification of a pill case from China
Dear Mr. Vu:
In your letter dated March 12, 2014, you requested a tariff classification ruling. You have submitted a sample, which we are returning to you.
Item 354972 is a two-piece pill case. The interior component is a molded plastic case with eight individual sections that are fitted to store pills. The exterior component is a zippered case constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The exterior component is shaped and fitted to contain the interior pill case. The two components together are designed to provide storage, protection, portability, and organization to medication, vitamins, or other pills during travel. The outer case measures approximately 3.3” (W) x 2.75” (H) x 1.5” (D).
The two components together form a composite good for tariff purposes, General Rule of Interpretation (GRI) 3(b) noted. The interior fitted case imparts the essential character.
You suggested classification of the pill case in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. Classification in that subheading is subject to Chapter 39, Legal Note 2(m), which excludes all goods that are classifiable in heading 4202, HTSUS, from Chapter 39. The pill case is classifiable in heading 4202. As such, it is excluded from all of the subheadings of Chapter 39.
The applicable subheading for the pill case will be 4202.39.9000, HTSUS, which provides for articles normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 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 Vikki Lazaro at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division