CLA-2-39:OT:RR:NC:N4:422
Ms. Geri K. Davidson
The Container Store
500 Freeport Pkwy
Coppell, TX 75019
RE: The tariff classification of plastic stackable storage baskets and bins from Taiwan
Dear Ms. Davidson:
In your letter dated January 8, 2010, you requested a tariff classification ruling.
The submitted illustrations depict items that are identified respectively as a Stacking Storage Basket, SKU# 10051922 and a Stacking Storage Bin, SKU# 10051916. Each of these items is a rectangular shaped basket or bin with an open top that is made of high-density plastic material. The baskets and bins are constructed in the same fashion, with the only distinction being the height of the item. The baskets each measure 16½” x 9¾” x 13¼” in height and the bins each measure 16½” x 9¾” x 9” in height. These items are designed to be used around the home to sort and collect newspapers, glass articles, metal articles and plastic articles as well as for organizing tools, toys, garden supplies, pool supplies or auto supplies.
There is a lip along the outer surface of the top edge of each of these items that can be used as a handle. There is also a ¼” ledge along the inner surface of the top edge of each of these items. Each basket and each bin has a two inch flap attached by hinges to the top lip of each of the two opposing shorter sides. After articles that are to be stored are placed in the basket or bin, the flaps can be turned inward until they rest on the ¼” ledge. This creates a platform on which one basket or bin can be stacked on top of another.
The applicable subheading for SKU #s 10051922 and 10051916 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