CLA-2-39:OT:RR:E:NC:N2:222
Mr. Gary D. Hollis
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a plastic silverware tray, a plastic kitchen utensil bin and a plastic bakeware holder from China
Dear Mr. Hollis:
In your letter dated June 27, 2008, you requested a tariff classification ruling.
The submitted illustrations depict three items that are designed to be used as kitchen accessory organizers. Each of the three items is made of polypropylene and a polystyrene-based elastomer and each item is designed to be used in a drawer, cabinet or countertop. The three items are identified as follows:
SKU# 10046996 – 6 compartment silverware tray. It measures 13 inches by 16 inches by 2 inches in height.
SKU# 10047068 – Large storage bin. This item is a multi-purpose storage bin for miscellaneous kitchen utensils. It is rectangular in shape and consists of one large compartment. It measures 6 inches by 15 inches by 2 inches in height.
SKU# 10037838 – Bakeware holder. This item is a rack that holds different sizes and types of bakeware such as cookie sheets, casserole dishes, pie pans, etc. There are six sections in this holder. The bottom surface of each section is curved to accommodate the rounded shape of the bakeware that will rest on it, thereby holding it in place. This item measures 7 inches by 17 inches by 5 inches in height.
The applicable subheading for SKU# 10046996, SKU# 10047068 and SKU# 10037838 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: 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