CLA-2-39:OT:RR:NC:N2:222
Mr. Gary D. Hollis
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of plastic storage boxes from Taiwan
Dear Mr. Hollis:
In your letter dated August 22, 2008, you requested a tariff classification ruling.
The submitted samples are identified as follows:
SKU# 10047970 – Twin sided storage box – Small. This item is made of polypropylene (PP) plastic material. It measures 8.5” long by 3” wide by 1.5” high. The box actually has two hinged lids, as when the box is turned over, the bottom becomes the top and the top becomes the bottom. Each lid has a snap closure for a total of two snap closures; one on each of the two opposing longest sides of the box. When one of the lids is opened, access is gained to an interior that is divided into two compartments; a large one and a small one. When the box is turned over and the other lid is opened, access is gained to a separate interior that is divided into four compartments of varying sizes. Therefore, there are a total of six compartments in the entire box.
SKU# 10047971 – Twin sided storage box – Medium. This item is made of polypropylene (PP) plastic material. It measures 8.5” long by 5” wide by 2” high. The box actually has two hinged lids, as when the box is turned over, the bottom becomes the top and the top becomes the bottom. Each lid has a snap closure for a total of two snap closures; one on each of the two opposing longest sides of the box. When one of the lids is opened, access is gained to an interior that is divided into five compartments of varying sizes. When the box is turned over and the other lid is opened, access is gained to a separate interior that is also divided into five compartments of varying sizes. Therefore, there are a total of ten compartments in the entire box.
SKU# 10047947 – 7 compartment storage box. This item is made of polypropylene (PP) plastic material. It measures 9.25” long by 2” wide by 1.25” high. The box has one row of seven consecutive equisized compartments, each with a separate lid that has a separate snap closure. All seven snap closures are located consecutively on one of the longest sides of the box.
In addition to the three submitted samples, an illustration was submitted that is identified as SKU# 10047979, 14 compartment storage box. This item is made of polypropylene (PP) plastic material. It measures 9.25” long by 4” wide by 1.25” high. The box has fourteen equisized compartments, situated in two rows, seven consecutive compartments per row. Each compartment has a separate lid that has a separate snap closure. Seven snap closures are located consecutively on one of the longest sides of the box and the other seven snap closures are located consecutively on the opposing longest side.
All four of the storage boxes are of a class or kind of merchandise that is principally used around the home to store all types of small articles. As you requested, the samples will be returned to you.
The applicable subheading for SKU# 10047970, SKU# 10047971, SKU# 10047947 and SKU# 10047949 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: 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