CLA-2-63:RR:NC:N3:351

Vicki Roye
Kuehne & Nagel, Inc.
4985 Outland Center Dr.
Suite 101
Memphis, TN 38118

RE: The tariff classification of storage cubes from China

Dear Ms. Roye:

In your letter dated January 19, 2007, you requested a tariff classification ruling on behalf of your client, Earle Industries, of Earle, Arkansas.

The submitted sample is identified as “Collapsible Cubes.” It is a package that contains two collapsible storage cubes. They are two open boxes that are constructed of spunbonded non-woven fabric over collapsible cardboard frames. Each measures approximately 14”H x 14”W x 14”D and features a fabric loop handle on the front surface. You state that they are used for the storage and organization of toys, books, sports equipment, linens, clothing, etc.

The applicable subheading for the storage cubes will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division