Ms. Ana Gomez
Office Depot, LLC
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of plastic organizer bins from China.
Dear Ms. Gomez:
In your letter dated July 23, 2021, you requested a tariff classification ruling.
Images were submitted in lieu of samples.
There are three products under consideration. They are described as organizers made from polypropylene plastic. All include a lid with a handle and are intended to be used to organize and/or store items.
The first, item PLOrg1, is a plastic organizer that measures 13.5 inches by 10.98 inches by 7.59 inches and contains two layers.
The second, item PLOrg2, is a plastic foldable organizer that measures 16.53 inches by 11.02 inches by 8.26 inches when unfolded and 16.53 inches by 11.02 inches by 2.36 inches when folded.
The third, item PLOrg3, is a plastic foldable organizer that measures 19.68 inches by 14.17 inches by 10.23 inches when unfolded and 19.68 inches by 14.17 inches by 2.75 inches when folded.
You have proposed classification of these organizers in subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[t]ableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: [o]ther: [o]ther: [o]ther." The subject plastic storage organizers may be used around the home, but are not designed nor intended explicitly for table, kitchen, or household use. They may carry a variety of generic items and can be used outside the home. Please see Headquarters ruling W968416, dated August 28, 2007. Therefore, classification in subheading 3924.90.5650, HTSUS, is precluded.
As these plastic organizer bins, items PLOrg1, PLOrg2, and PLOrg3, would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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, including information on exclusions and their effective dates, 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@example.com.
Steven A. Mack
National Commodity Specialist Division