CLA-2-39:OT:RR:NC:N4:421
Mr. Jim Ghedi
Ghedi International, Inc.
8002 Burleson Road
Austin, TX 78744
RE: The tariff classification of plastic containers, pill organizers and memo paper holders from China.
Dear Mr. Ghedi:
In your letter dated December 9, 2009, on behalf of Norwood Promotional Products LLC, you requested a tariff classification ruling.
Samples were provided with your letter. Item 10039/40054 is a lidded water-tight container of molded plastics designed to hold small personal items such as keys and money. The container has a strap so that it can be worn around the neck, and measures approximately 4 inches in height by 2 ¾ inches in width by 1 inch in depth.
Items 20457, 40393 and 20521 are compartmented weekly pill organizers that are made of molded plastics. These items are designed to hold multiple pills and help track the administration of such pills. They are of a type principally used in the home. Item 20457 measures approximately 8 inches in length by 4 ¼ inches in width by 1 inch in depth. This container is subdivided into 7 lidded compartments. Each of these lids is printed with the first letter of a different day of the week. Each of the 7 compartments contains a removable container and each of the 7 removable containers is subdivided into 4 lidded compartments. Each of the 4 lids is labeled for either morning, noon, evening or bedtime and includes Braille markings.
Item 40393 is a 14 compartment pill organizer that measures approximately 7 inches in length by 3 ¼ inches in width by 1 inch in height. It is designed with 2 rows, each with 7 lidded compartments, with one row labeled AM and the other labeled PM. Each of the 14 compartments measures approximately 1 inch by 1 ¼ inches and each lid is embossed with the first letter of a different day of the week and includes Braille markings.
Item 20521 is a 21 compartment pill organizer that measures approximately 7 ½ inches in length by 3 ¾ inches in height by 1 inch in depth and has a removable lid. The interior of the organizer is fitted with a compartmented tray that holds 7 pill containers, each of which is labeled with a different day of the week. Each of these containers is subdivided into 3 lidded compartments. Each of the 3 lids is printed for either morning, noon or evening and includes Braille markings.
Item 30485 is a memo holder, said to be imported with 3 to 4 memo packs, though only one memo pack was included with the sample you provided. The memo paper holder is made of molded plastics in the shape of an X and is designed to stand on a desk or tabletop. The memo pack is a stack of loose paper sheets measuring 3 ½ inches square that fit into the memo paper holder.
You suggest classification of the water tight storage container and the pill organizers in heading 3923, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics. However, the containers of heading 3923 are limited to those used to package or convey bulk or commercial goods and not those used to hold or transport items that are the personal possession of the consumer. The water tight container and pill organizers are purchased empty by the consumer for storing the consumer’s own possessions and thus are precluded from classification in heading 3923.
You suggest classification of the memo paper holder and the memo paper in heading 4820, HTSUS, which provides for registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles. The paper component of this article is in the form of individual sheets of paper and not bound memo pads or other pads or books. Moreover, although we agree that the holder and paper form a set, the essential character of the set is imparted by the plastic holder and not the memo paper. The plastic holder accounts for the bulk of the weight and value of the set. The paper is consumable, while the plastic holder may be reused after the paper included with the set is used up. The plastic holder may also be used to hold a variety of stationery items such as replacement memo sheets, memo pads, envelopes or correspondence.
The applicable subheading for the water-tight container, item 10039/40054, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the pill organizers, items 20457, 40393 and 20521, will be 3924.90.5600, HTSUS, which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the memo paper holder with memo paper, item 30485, will be 3926.10.0000, HTSUS, which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division