CLA-2-39:RR:NC:SP:221 J86715

TARIFF NO. 3924.90.5500

Ms. Barbara L. Fox
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

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

Dear Ms. Fox:

In your letter dated June 26, 2003, you requested a classification ruling.

The submitted sample is identified as item number SKU-815374. The rectangular shaped plastic storage box with a lid and carry handle is made of clear plastic. The plastic lid features snap clips at each end for a tight lock. This is the type of plastic box that will be used in and around the home for storage of small articles.

The sample is returned as you requested.

The applicable subheading for the plastic storage box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

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.


Robert B. Swierupski
National Commodity
Specialist Division