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 two plastic Lazy Susan type organizers and a plastic 3-tier organizer from China
Dear Mr. Hollis:
In your letter dated July 21, 2008, you requested a tariff classification ruling.
The submitted illustrations depict items identified as follows:
SKU# 10047007 – 10” turntable. This item is a revolving flat surface with skip resistant dots. It is round in shape and can be used to organize spices and condiments in the kitchen cupboard, on a table or on a countertop. It has raised edges that are designed to help keep the items that it will support from falling off when it is revolving. It is made of 65% polypropylene (PP) plastic material, 10% polystyrene (PS) plastic material, 23% ethylene vinyl acetate (EVA) plastic material and 2% stainless steel.
SKU# 10047008 – 10” 2-tier turntable. This item has the same description and function as SKU# 10047007, except that instead of one revolving surface, it has two revolving surfaces that are situated one above the other. The two surfaces are attached to each other by three small plastic pegs, so that they can rotate in unison. This item is made of 76% polypropylene (PP) plastic material, 5% polystyrene (PS) plastic material, 17% ethylene vinyl acetate (EVA) plastic material and 2% stainless steel.
SKU# 100469985 – Expandable shelf organizer. This item consists of 3 successive flat tiers, one above the other. Each tier is recessed more than the one below it, in the manner of steps, so that all items stored on all tiers are visible from the front. Unlike SKU# 10047007 and SKU# 10047008, the flat tiers of this item do not have raised edges and do not revolve. However, each of the 3 tiers is expandable from the side, as an extension of each surface can be pulled out from underneath each surface. Therefore, this item can become compact or can be lengthened to hold more items. This item can be used to organize spices, condiments and small can goods in the kitchen cupboard. Each surface has skid resistant dots. The expandable shelf organizer is made of 80% polystyrene (PS) plastic material and 20 % ethylene vinyl acetate (EVA) plastic material.
The applicable subheading for SKU#v 10047007 and SKU# 10047008 will be 3924.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: trays. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for SKU# 10046995 will be 3924.10.4000, 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