J87956 J8 Ruling Active

The tariff classification of a Mini Susan storage shelf from China.

Issued September 8, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted literature depicts model number R435, “Mini Susan”. The product features two independently rotating shelves. It is composed of white polystyrene and measures 10.13 inches in diameter by 8 inches high. The shelves are designed with a 1” high edge to keep the items in place.

CBP rationale

The applicable subheading for the plastic rotating “Mini Susan” storage shelf will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: Other: Other.

Full text

NY J87956 September 8, 2003 CLA-2-39:RR:NC:SP: 221 J87956 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Leslie J. Cummings Knape & Vogt Manufacturing Company 2700 Oak Industrial Drive NE Grand Rapids, MI 49505-6083 RE: The tariff classification of a Mini Susan storage shelf from China. Dear Ms. Cummings: In your letter dated August 4, 2003, you requested a classification ruling. The submitted literature depicts model number R435, “Mini Susan”. The product features two independently rotating shelves. It is composed of white polystyrene and measures 10.13 inches in diameter by 8 inches high. The shelves are designed with a 1” high edge to keep the items in place. The applicable subheading for the plastic rotating “Mini Susan” storage shelf will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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