N007351 N0 Ruling Active

The tariff classification of plastic hamper/basket from Germany.

Issued March 12, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted sample is a vented kangaroo style hamper/basket designed to hold laundry. It is made of 100 percent polypropylene. This product is identified as item number SKU 10041823. The laundry basket measures approximately 30” by 18” by 10”. The design of this basket features two baskets in one. The larger basket serves as the hamper for the laundry. There is a smaller basket that fits inside the large basket and clips onto the lid. The smaller basket may be used to hold small items or detergent and fabric softener.

CBP rationale

The applicable subheading for the plastic laundry hamper/basket will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles and hygienic or toilet articles, of plastics: Other: Other.

Full text

N007351 March 12, 2007 CLA-2:39:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of plastic hamper/basket from Germany. Dear Ms. Davidson: In your letter dated February 21, 2007, you requested a tariff classification ruling. The submitted sample is a vented kangaroo style hamper/basket designed to hold laundry. It is made of 100 percent polypropylene. This product is identified as item number SKU 10041823. The laundry basket measures approximately 30” by 18” by 10”. The design of this basket features two baskets in one. The larger basket serves as the hamper for the laundry. There is a smaller basket that fits inside the large basket and clips onto the lid. The smaller basket may be used to hold small items or detergent and fabric softener. The applicable subheading for the plastic laundry hamper/basket will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles and hygienic or toilet articles, of plastics: Other: Other. The duty rate 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). 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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