The tariff classification of a plastic under-the-bed or sweater bag from Taiwan.
Issued October 28, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
It is approximately 24 inches long, 13 inches wide and 10 inches deep. All but one side is made of opaque plastic. The side, which we presume to be the top, is made of clear plastic. That side also has a zipper on three edges of the perimeter. The bag appears to be intended to be used to store clothing in the household.
CBP rationale
The applicable subheading for the under-the-bed and sweater bag will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other.
Full text
NY 802640 October 28, 1994 CLA-2-39:S:N:N6:343 802640 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. David M. Rickert E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a plastic under-the-bed or sweater bag from Taiwan. Dear Mr. Rickert: In your letter dated September 28, 1994, on behalf of LTD Commodities Incorporated, you requested a tariff classification ruling. You have submitted a sample of an item which you call an under-the-bed and sweater bag. The sample submitted is a bag which is made entirely of light weight vinyl plastic. It is approximately 24 inches long, 13 inches wide and 10 inches deep. All but one side is made of opaque plastic. The side, which we presume to be the top, is made of clear plastic. That side also has a zipper on three edges of the perimeter. The bag appears to be intended to be used to store clothing in the household. The applicable subheading for the under-the-bed and sweater bag will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. You inquire about the applicability of quota. Subheading 3924.90.5500, HTS has no quota category applicable to it and therefore, is not subject to quota at this time. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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