CLA-2-39:OT:RR:NC:N4:422
Ms. Linda Hamanaka
Ken Hamanaka Co. Inc.
138 Lomita Street
El Segundo, CA 90245
RE: The tariff classification of a 1000 piece home hardware set from China
Dear Ms. Hamanaka:
In your undated letter that was received in this office on July 18, 2014, you requested a tariff classification ruling.
The submitted sample is identified as a 1000 pc Home Hardware Set, model# 69105. It consists of 50 push pins, 180 thumb tacks, 200 plastic ties, 60 round eye screws, 140 countersink head chipboard screws, 130 cross recessed countersunk head wood screws, 20 hexagon head wood screws, 160 polyethylene (PE) wall anchors, 30 polyamide (PA) plasterboard anchors and 30 cup hooks that is packaged for retail sale in a rectangular shaped storage case that is made of blow molded polypropylene (PP) plastic material.
The storage case can stand upright or it can be laid down flat on one side. When laying down flat, the base of the case is blue in color and the lid is clear. The lid is attached to the case by three double hinges on one side and has two latches to effectuate a closure on the opposite side. In between the two latches is a carrying handle, the front part of which is part of the molded lid and the back part of which is part of the molded base. When the case is opened, the handle is split in two lengthwise down the middle.
There are fourteen dividers situated in the case in three rows, creating seventeen compartments in total. Any of the dividers can be removed to create fewer but larger compartments. In fact, all of the dividers can be removed, which would create three large undivided rows within the case. The case measures approximately 12½” x 10¼” x 2".
This item is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The plastic case facilitates the storage and organizing of numerous household hardware articles in various compartments where they can be clearly and quickly identified for use. Therefore, it is the opinion of this office that the plastic case provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for model# 69105 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division