H82003 H8 Ruling Active

The tariff classification of plastic cabinet and parts from China.

Issued June 14, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is a twenty-five drawer plastic cabinet. It is identified as item number CQY-1221-piece cabinet set. The cabinet hangs on a wall or sits on a table. It measures 11-3/4 inches long by 9 inches high by 4-3/4 inches deep. This set includes the plastic cabinet, plastic dividers, plastic drawers, labels, an assortment of hooks, screws, bolts, thumbtacks, pushpins, paper clips, common nails, finishing nails, magnetic bits, plastic anchors and wood screws. The plastic household cabinet imparts the essential character to the set. The samples are returned as you requested.

Full text

NY H82003 June 14, 2001 CLA-2-39:RR:NC:SP:222 H82003 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Pilar Dorfman E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of plastic cabinet and parts from China. Dear Ms. Dorfman: In your letter dated May 9, 2001, on behalf of your client LTD Commodities Inc., you requested a tariff classification ruling. The submitted sample is a twenty-five drawer plastic cabinet. It is identified as item number CQY-1221-piece cabinet set. The cabinet hangs on a wall or sits on a table. It measures 11-3/4 inches long by 9 inches high by 4-3/4 inches deep. This set includes the plastic cabinet, plastic dividers, plastic drawers, labels, an assortment of hooks, screws, bolts, thumbtacks, pushpins, paper clips, common nails, finishing nails, magnetic bits, plastic anchors and wood screws. The plastic household cabinet imparts the essential character to the set. The samples are returned as you requested. The applicable subheading for the plastic cabinet set be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles… of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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