CLA-2-39:OT:RR:NC:N4:422
Mr. Franco Grutti
CSI International Weiss-Rohlig USA, Inc.
46 Arlington Street
Chelsea, MA 02150
RE: The tariff classification of a plastic storage case from China
Dear Mr. Grutti:
In your letter dated November 11, 2011, on behalf of Schylling Associates Inc., you requested a tariff classification ruling.
The submitted sample is identified as a Lego Brick Storage Carry Case, Item KP006. This item is made of molded plastic material. It is specifically designed to store Lego Bricks and Lego Mini Figures. It has two tiers; a lower tier that pulls out from the side in the fashion of a drawer and a top tier to which access is gained by lifting the lid of the item. The lid is attached by two hinges on one side and opens on the other side, which can be snap closed. Attached to the top surface of the lid is a lift-up carry handle.
The bottom drawer has three equisized compartments. The top tier also has three compartments. Located within one of the top compartments is a removable storage bin that provides four additional compartments of varying sizes. The case measures approximately 9¼” x 7¼” x 6¼” in height. The external surface area of the lid features 12 raised disk shaped protrusions, each of which has the embossed name “LEGO” on the top surface. These protrusions enable the case to be stacked with other Lego Brick Storage Carry Cases.
You have suggested that this item is correctly classified in subheading 9503.00.0073. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item is not a toy but is a plastic storage case as the name of the item suggests. It is of the class or kind of item that is principally used around the home.
The applicable subheading for Item KP006 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: 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