CLA-2-40:OT:RR:NC:N4:422
Ms. Geri K. Davidson
The Container Store
500 Freeport Pkwy
Coppell, TX 75019
RE: The tariff classification of a rubber storage bin from Vietnam
Dear Ms. Davidson:
In your letter dated January 5, 2011, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as an Oval Rubber Bin, SKU# 10054548. It is constructed of vulcanized rubber recycled tire material and measures approximately 19¾” x 8¾” x 13¼”. It has an open top and features two loop strap handles, one on each of the opposing two longest sides. The handles are designed to facilitate movement of the item throughout the house or garage. This item is designed for a variety of storage uses in the home and can hold newspapers, magazines, plants, wood next to a fireplace, miscellaneous tools or gardening materials. You have stated that “it is too heavy to carry as a tote.”
The applicable subheading for SKU# 10054548 will be 4016.99.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber: other: other: household articles not elsewhere specified or included. 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