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L86600 L8 Ruling Active

The tariff classification of plastic stacking baskets from China

Issued August 3, 2005 by U.S. Customs and Border Protection.

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L8 L86600 (August 3, 2005)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

It consists of a translucent polypropylene basket or bin with a steel frame. Multiple baskets can be stacked on top of each other. The literature suggests use for storing items in the closet, kitchen, pantry, garage or bathroom.

CBP rationale

The applicable subheading for the stacking baskets 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 L86600 August 3, 2005 CLA-2-39:RR:NC:N2:221 L86600 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of plastic stacking baskets from China Dear Ms. Davidson: In your undated letter, which was received in this office on July 27, 2005, you requested a tariff classification ruling. The sample submitted with your request is identified as SKU #10025548 poly frost stacking basket. It consists of a translucent polypropylene basket or bin with a steel frame. Multiple baskets can be stacked on top of each other. The literature suggests use for storing items in the closet, kitchen, pantry, garage or bathroom. The applicable subheading for the stacking baskets 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. 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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