CLA-2-39:OT:RR:NC:N4:422
Ms. Cayce Johnson
Dollar General
100 Mission Ridge Goodlettsville, TN 37072
RE: The tariff classification of plastic nested baskets from China
Dear Ms. Johnson:
In your letter dated June 5, 2023, you requested a tariff classification ruling. A photograph of the item and UPC sticker label were submitted with your request.
The merchandise under consideration is called nested baskets, SKU #36837301. The nested baskets are available in sizes of small and medium. You have indicated that the items will be sold as one unit in the housewares department. The UPC sticker label indicates that the items will be sold to consumers as laundry baskets. The baskets are designed to hold laundry and small laundry items.
The white square-shaped baskets are made of molded plastics, each containing a bamboo lid. The medium basket measures approximately 13 inches wide by 9 inches deep by 6 inches high. The small basket measures approximately 10 inches wide by 7 inches deep by 5 inches high. Each basket contains a solid bottom and small perforated holes throughout the basket for ventilation and visibility. The bamboo lids rest on top of the baskets so they can be stacked on top of each other. Two side handles are on each basket, so it may be carried from place to place within the home.
The applicable subheading for the nested baskets, SKU #36837301 will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other…Other.” The rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, 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 3924.90.5650, 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 and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division