CLA-2-39:OT:RR:NC:N2:222
Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a plastic under sink caddy from China
Dear Ms. Davidson:
In your letter dated February 6, 2009, you requested a tariff classification ruling.
The submitted sample is identified as a Hide-N-Sink Under Sink Caddy, SKU# 10049528. This item is a plastic storage container with an open top. It is imported with a separate metal bracket that has a section on the top and on the bottom that is formed to act like a hook. The top section of the bracket can hook onto the top ledge or handle of a cabinet and the bottom section can slide into a ridge on the back side of the plastic caddy, so that the caddy can be hung or mounted without any additional hardware. Therefore, this item is not designed for permanent installation.
This item measures 10 inches in length by 5 inches wide by 5-1/2 inches high. There is a removable rectangular section on the bottom of the caddy that measures 3 inches by 4 inches. When that section is removed, it leaves an opening that can be used for an elongated part of an item that is stored within the caddy. For example, an illustration on the retail box depicts this item with a hair dryer stored in it. The removable section has been removed in that illustration and the handle of the hair dryer extends through that open bottom section. There is another illustration on the retail box that depicts this item with the removable section in place. In that illustration, this item is used to store various toiletries.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The metal bracket performs the subordinate role of supporting the plastic caddy. Therefore, it is the opinion of this office that the plastic caddy provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for SKU# 10049528 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles and hygienic or toilet 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