CLA-2-39:OT:RR:NC:N4:415
Ms. Michelle Xu
Tianjin Citylife International Trade Co., Ltd
No.12 Fengguang Avenue, Binhai Hi-tech Industry Park
Tianjin, 300450
China
RE: The tariff classification of plastic storage containers from China.
Dear Ms. Xu:
In your letter dated March 11, 2021, you requested a tariff classification ruling on behalf of your client, Lowe’s Companies, Inc.
Images were submitted in lieu of samples.
The products under consideration are described as clear storage containers, which are all made wholly of polypropylene plastic. The first product has a 66-quart capacity with dimensions of 16.81 inches by 23.96 inches by 13.05 inches. The second is a 52-quart capacity under bed storage container with dimensions of 35.96 inches by 16.81 inches by 6.59 inches. The third container has a 15-quart capacity with dimensions of 12 inches by 16.79 inches by 6.6 inches. The fourth has a 29-quart capacity with dimensions of 12 inches by 16.76 inches by 13.14 inches. The fifth container has a 34-quart capacity with dimensions of 16.81 inches by 23.95 inches by 6.7 inches. Please refer to Headquarters Ruling W968416, dated August 28, 2007, which ruled upon similar storage containers.
As these five storage containers would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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/current.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division