CLA-2-63:OT:RR:NC:N3:351
Ms. Heather Fettes
Greater Purpose Goods Inc.
282 Duncan Dam Haul Road, Box 167
Meadow Creek, British Columbia V0G 1N0
Canada
RE: The tariff classification of collapsible storage bin set from China
Dear Ms. Fettes:
In your letter dated February 25, 2026, you requested a tariff classification ruling. Samples of the product
were provided to this office and will be retained for training purposes.
Item #FSCFSG2PACK, described as “Freezer Sanity,” is a set of two collapsible, stackable textile storage
bins intended to store food items in a freezer chest, in a pantry, or on a shelf. Each open top,
rectangular-shaped bin is constructed of 100 percent polyester oxford woven fabric coated with polyethylene
(PE) on the exterior surface and rim. Each bin is held to shape by a 100 percent polypropylene (PP) rigid
corrugated board panel and lined with 100 percent PP nonwoven fabric laminated with PE film on one side
along the walls of the bin. Each storage bin measures 15 x 14 x 9 inches and features a fabric handle sewn to
each side for carrying. The front is printed with the “Freezer Sanity” logo and text “never get lost in your
freezer again.” Each bin also includes a removable base and divider constructed of a PP rigid corrugated
board panel sandwiched between two layers of 100 percent PP nonwoven fabric laminated with PE film. The
divider panel is held in place by a hook-and-loop system sewn on each width end of the divider and vertically
on the interior center of the bin’s width walls. Each bin holds up to 50 pounds. You state that the storage
bins set is also available in a larger size (19 x 14 x19 inches) and includes two divider panels (item #
FSCFLG2PACK).
You suggested classification of the “Freezer Sanity” under subheading 4202.92.1000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Trunks, suitcases, vanity cases, attaché cases,
briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun
cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags,
knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco
pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar
containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized
fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: With outer
surface of sheeting of plastics or textile materials: Insulated food or beverage bags: Other.” We disagree.
The freezer bins are for home and/or freezer storage not for travel. The bins are not akin to the cases and
containers of heading 4202, HTSUS.
The “Freezer Sanity” is a composite good consisting of a made-up textile article (heading 6307) and a plastic
core (chapter 39). General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes,
classification shall be determined according to the terms of the headings, any relative section or chapter notes
and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie,
classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the
heading which provides the most specific description shall be preferred to headings providing a more general
description. However, when two or more headings refer to part only of the items in a composite good, those
headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more
complete or precise description of the good. As such, they are regarded as equally specific and classification
of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite
goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the
component which gives them their essential character. In this case, we find the essential character of the
storage bins to be the made up textile component.
The applicable subheading for the “Freezer Sanity,” will be 6307.90.9891, HTSUS, which provides for
“Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will
be 7 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division