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The tariff classification of a faux leather covered storage bin from China.
Issued November 9, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L88337 (November 9, 2005)
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
The product is a cardboard storage bin covered on the exterior with cellular plastic sheeting. The interior is lined with a polyester textile fabric. The bin measures approximately 14 inches in length, 9 ½ inches in width, and tapers in height from 8 inches at the center to 9 ¾ inches at each end. The top is trimmed with a rigid handle of the same construction. Although this product is called a tote and has a handle, it is not designed or constructed like a tote bag and it is not intended to convey or carry items. It is designed for use in the household to hold such items as magazines and newspapers. As you requested, the sample is being returned.
CBP rationale
The applicable subheading for the tote style storage container will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics.
Full text
NY L88337 November 9, 2005 CLA-2-39:RR:NC:SP:221 L88337 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Yvonne M. Whitley The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a faux leather covered storage bin from China. Dear Ms. Whitley: In your letter dated October 18, 2005, you requested a tariff classification ruling. The sample provided with your letter is identified as a large red faux leather tote container, style# MIL 1076L. The product is a cardboard storage bin covered on the exterior with cellular plastic sheeting. The interior is lined with a polyester textile fabric. The bin measures approximately 14 inches in length, 9 ½ inches in width, and tapers in height from 8 inches at the center to 9 ¾ inches at each end. The top is trimmed with a rigid handle of the same construction. Although this product is called a tote and has a handle, it is not designed or constructed like a tote bag and it is not intended to convey or carry items. It is designed for use in the household to hold such items as magazines and newspapers. As you requested, the sample is being returned. The applicable subheading for the tote style storage container will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics. 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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