CLA-2-39:OT:RR:NC:N4:415
David A. Happe
Metron Bios
903 Cypress Cove Way
Tarpon Springs, FL 34688
RE: The tariff classification of a plastic safe box from China.
Dear Mr. Happe:
In your letter dated February 3, 2026, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is described as a beach safe box. It is a portable, lockable, security
container designed to safeguard small personal valuables, such as a mobile phone, keys, cash, credit cards, or
jewelry, during outdoor activities. The body is made from rigid molded acrylonitrile butadiene styrene
(ABS) plastic with a fitted lid. It features an integrated combination dial lock and an attached metal
cable/loop to secure it to a stationary object. This safe box measures nine inches by six inches by four
inches.
As the beach safe box would be considered an article of plastic, and as it is not more specifically provided for
elsewhere, the applicable subheading will be 3926.90.9989, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to
3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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, please contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division