The tariff classification of a storage container with a cutting board lid and a surplus bin from Taiwan.

NY M86949 October 17, 2006 CLA-2-39:RR:NC:SP:221 M86949 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 3924.90.5500 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a storage container with a cutting board lid and a surplus bin from Taiwan. Dear Ms. Ramsey: In your letter dated September 25, 2006, you requested a tariff classification ruling. Photographs and descriptive literature were provided with your letter. Sku 58000 is a three compartment food serving and storage container with a removable lid that can also serve as a cutting board. The product is made of polyethylene and polypropylene. The container measures approximately 11 ¾ inches in length by 6 ¾ inches in width by 2 ½ inches in height. Sku #57870 is a polypropylene plastic bin with a hinged cover. It may be used as a kitchen surplus bin to collect food scraps and fruit and vegetable peels for disposal. It may also be used as a storage container for miscellaneous small household articles. It measures approximately 8 inches in length by 7 1/8 inches in width by 5 ¼ inches in height. The applicable subheading for the food container with cutting board lid, Sku 58000, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the storage bin with hinged lid, Sku 57870, will be 3924.90.5500, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005, the Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly, based on that recommendation, it is anticipated that the storage bin with hinged lid, Sku 57870, will be classified in subheading 3924.90.5600 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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