CLA-2-39:OT:RR:NC:N4:422
Ms. Chrissie Hutton
KR Tools, Inc.
P.O. Box 9185
Oxnard, CA 93030
RE: The tariff classification of plastic utility boxes with removable dividers from China
Dear Ms. Hutton:
In your undated letter, which was received in this office on September 10, 2009, you requested a tariff classification ruling.
The two submitted samples are general purpose utility boxes that are primarily used in or around the home to organize and store a wide variety of small, nonspecific items. These two items are identified as follows:
Item# 3200003 – This item is a rectangular shaped storage box made of clear molded plastic. The box has a lid that is attached by hinges on one side and has a snap closure on the opposite side. There are five dividers situated inside the box. One of the dividers splits the interior in two lengthwise. The other four dividers are situated, two each, within each of the two lengthwise sections, to further split each section into three compartments, for a maximum of six compartments in total.
The dividers can be adjusted so that they are situated closer together or farther apart to increase or decrease the area of any of the compartments. Any of the dividers can also be removed to create fewer but larger compartments. In fact, all of the dividers can be removed, which would create just one large compartment in the box. This item measures approximately 7¾” x 6¼” x 2”.
Item# 320000 – This item is a rectangular shaped storage box that is made of molded plastic. The box can stand upright or it can be laid down flat on one side. When laying down flat, the base of the box is black in color and the lid is clear. The lid is attached to the box by three double hinges on one side and has two latches to effectuate a closure on the opposite side. In between the two latches is a carrying handle, the front part of which is part of the molded lid and the back part of which is part of the molded base. When the box is opened, the handle is split in two lengthwise down the middle.
There are eighteen dividers situated in the box, in three rows of six each, thereby creating seven compartments in each row, for a maximum of 21 compartments in total. Any of the dividers can be removed to create fewer but larger compartments. In fact, all of the dividers can be removed, which would create three large undivided rows within the box. The dividers between rows are not removable or adjustable. This item measures approximately 15” x 12” x 2-3/8”.
The applicable subheading for the Item # 320003 and Item# 320000 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent 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 Gary Kalus at (646) 733-3055.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division