CLA-2-94:OT:RR:NC:N2:233

Ms. Angela Tabick
Corbett International, Inc.
One Cross Island Plaza Suite 203F
Rosedale, NY 11422

RE: The tariff classification of a collapsible bin from China.

Dear Ms. Tabick:

In your letter dated February 3, 2009, on behalf of Bungalow LLC, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

A sample and description have been submitted of a collapsible bin referred to as “Smash Cache”, representing five style numbers 47050 through 47054. This item measures 18 inches high and has a 16 inch diameter. The Smash Cache will be marketed as an all-purpose collapsible bin. It has a plastic liner to prevent leaks in case the bin is used to keep drinks cold. The bin is also designed to be a zipper top laundry hamper. The bin is large enough to be floor standing when it is in use, and collapses to a carrier with textile handles to be stored.

The applicable subheading for the Smash Cache will be 9403.89.6010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other: Other, Household”. The rate of duty will be free.

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 Neil H. Levy at (646) 733-3036.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division