CBP Ruling K87560 — The tariff classification of plastic collapsible containers from China.

Tariff classification

Headings: 3924

Product description

The submitted sample is identified as a Spring Line Collapsible Container made of plastic. It is designed with nylon webbed handles, and nylon self closure tabs for securing in a closed position. The containers incorporate a plastic coated metal frame and spring for collapsing when empty. Your letter of inquiry states that the containers will be imported in various sizes and colors. The smallest size is 19” in diameter x 24” and the largest size is 19” in diameter x 32”. The collapsible containers will be used in and around the home to carry leaves, yard waste or other items. The sample is returned as you requested. The collapsible container is made of manmade strips measuring not over 5 mm in width, thus meeting the dimensional requirements of textile strips. The strips have been woven, and then covered on both sides with a plastic coating that is visible to the naked eye other than merely by change of color. Material of this construction is classified in chapter 39 for tariff purposes. You suggest that the plastic collapsible container should be classified in subheading 3923.21 of the Harmonized Tariff Schedule, which provides for plastic bags for the conveyance or packing of goods. However, Customs Headquarters has ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk and commercial goods, not for items in the possession of the consumer.

Full text

NY K87560 July 22, 2004 CLA-2-39:RR:NC:SP:221 K87560 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Joyce A. Frase Schott International, Inc. P. O. Box 7152 Akron, OH 44306 RE: The tariff classification of plastic collapsible containers from China. Dear Ms. Frase: In your letter dated June 29, 2004, you requested a classification ruling. The submitted sample is identified as a Spring Line Collapsible Container made of plastic. It is designed with nylon webbed handles, and nylon self closure tabs for securing in a closed position. The containers incorporate a plastic coated metal frame and spring for collapsing when empty. Your letter of inquiry states that the containers will be imported in various sizes and colors. The smallest size is 19” in diameter x 24” and the largest size is 19” in diameter x 32”. The collapsible containers will be used in and around the home to carry leaves, yard waste or other items. The sample is returned as you requested. The collapsible container is made of manmade strips measuring not over 5 mm in width, thus meeting the dimensional requirements of textile strips. The strips have been woven, and then covered on both sides with a plastic coating that is visible to the naked eye other than merely by change of color. Material of this construction is classified in chapter 39 for tariff purposes. You suggest that the plastic collapsible container should be classified in subheading 3923.21 of the Harmonized Tariff Schedule, which provides for plastic bags for the conveyance or packing of goods. However, Customs Headquarters has ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk and commercial goods, not for items in the possession of the consumer. The applicable subheading for the collapsible containers 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

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