CLA-2-39:OT:RR:NC:N4:421
Mr. William Netramai
Central Purchasing LLC
dba Harbor Freight Tools
26541 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of a tool drawer organizer from China
Dear Mr. Netramai:
In your letter dated September 26, 2012, you requested a tariff classification ruling.
A photograph was included with your request. The product is described as a drawer organizer. It is molded of polystyrene plastic to form 11 compartments. The organizer measures 21-7/8 inches in length by 10-1/4 inches in width by 1-9/16 inches in height. It is specially shaped to fit into a 13 drawer roller tool chest. You indicated in subsequent correspondence that the style number, though identified in the ruling request as #90305, is actually style #99730.
You suggest classification in subheading 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles of plastics. As noted in your website description, the plastic drawer organizer is designed to fit into tool chests or tool boxes. It does not belong to a class or kind of merchandise principally used as a household item.
The applicable subheading for the tool drawer organizer, item #99730, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division