CLA-2-39:OT:RR:NC:N4:434
Ana Gomez
Veyer, LLC
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of office supply storage caddies from China
Dear Ms. Gomez:
In your letter, dated November 18, 2022, you requested a tariff classification ruling. Samples, photos, and product specifications were provided for our review.
The items under consideration are plastic storage caddies as described here:
Item 271157 is a mini caddy made of 100% Polypropylene molded plastic. The mini caddy
measures approximately 5.91” x 4.33” x 5.31”, has a handle, and is divided into three small interior compartments. The caddy can be stacked on top of another caddy of the same size and design.
Item 4768810 is a stackable storage caddy. It is made of polystyrene plastic
and measures approximately 9.9” x 6.75” x 6.2” and has a handle. The interior is divided into either four or five smaller compartments, depending on whether a removeable insert is put in place to subdivide the compartment running lengthwise. The caddy may be stacked on top of another caddy of the same size and design to save storage space.
Item 7159919 is a stackable storage caddy with handle. It is made of 100% recycled Polystyrene plastic and has a wooden handle. The item measures approximately 11.02” x 6.69” x 7.2” and can be stacked on top of another caddy of the same size and design. It features two equal-sized compartments.
The caddies are to be used primarily for organizing office and/or school supplies, per your provided marketing literature. The caddies will be sold in-store and online exclusively through Office Depot. In the online profiles, the caddies are shown holding pencils, scissors, notepads, index cards, glue bottles, and other office and school related items. The accompanying text supports their use. For example, the ad text for Item 7159919 reads, “Organize supplies and accessories for office, home, school or art projects… store writing utensils, art supplies, envelopes and more.” And although the caddies can be used for more general storage, the emphasis on office and school supplies, and their overall design that lends itself to that purpose, is dispositive for classification purposes.
Based on the marketing and physical characteristics of the storage caddies, the applicable subheading for the caddies will be 3926.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Office or school supplies,” of plastic. 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division