CLA-2-39:RR:NC:SP: 221 J87949
TARIFF NO. 3924.10.4000
Ms. Leslie J. Cummings
Knape & Vogt Manufacturing Company
2700 Oak Industrial Drive NE
Grand Rapids, MI 49505-6083
RE: The tariff classification of plastic storage bins from China.
Dear Ms. Cummings:
In your letter dated August 4, 2003, you requested a classification ruling.
The submitted literature depicts model numbers R450, R452 and R454, Lazy Susan storage bins. These plastic storage bins are composed of polystyrene. They feature snap-on lids with built-in pour spouts and integrated handles for easy handling. The wedge shape bins are used for storing small items or dry food products in the kitchen.
Model number R450 will be available in 2-quart and 4-quart sizes. Model number R452 will be available in a 2-quart size. Model number R454 is the 4-quart size.
The applicable subheading for the plastic, portable Lazy Susan storage containers will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division