K85183 K8 Ruling Active

The tariff classification of plastic household articles from China.

Issued May 5, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted illustrations of a sample identified as “Space Saving Lazy Susan” #19350. It is made of white plastic. This product can be placed inside refrigerators, kitchen cupboards, bathroom cabinets, on table tops and bedroom vanities. The “Space Saving Lazy Susan” rotates 360 degrees allowing the individual to easily select a specific item. This product may be used to organize articles such as cleaning supplies, toiletries, bottles, boxed items, seasonings or canned goods.

Full text

NY K85183 May 5, 2004 CLA-2-39:RR:NC:SP:221 K85183 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Francine Marcoux Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic household articles from China. Dear Ms. Marcoux: In your letter dated April 12, 2004, you requested a classification ruling. You have submitted illustrations of a sample identified as “Space Saving Lazy Susan” #19350. It is made of white plastic. This product can be placed inside refrigerators, kitchen cupboards, bathroom cabinets, on table tops and bedroom vanities. The “Space Saving Lazy Susan” rotates 360 degrees allowing the individual to easily select a specific item. This product may be used to organize articles such as cleaning supplies, toiletries, bottles, boxed items, seasonings or canned goods. The applicable subheading for the plastic “Space Saving Lazy Susan” will 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →