N024260 N0 Ruling Active

The tariff classification of a plastic fridge storage mat from the United Kingdom

Issued March 28, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as The Fridge Monkey, VPN# FM Pink. This item is a flexible mat made of a thermoplastic elastomer (TPE) plastic material. It is designed to maximize storage space in the refrigerator. The Fridge Monkey has eight equidistant ridges along its surface. The flat surfaces between the ridges are designed for the purpose of storing bottles and cans on their sides while the ridges hold them in place, thereby preventing them from rolling. A bottle or can pyramid can then be created, as other bottles and cans can be stacked on top of the ones on the bottom. The submitted sample is pink in color and measures 9-1/2” by 4”.

CBP rationale

The applicable subheading for VPN# FM Pink will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.

Full text

N024260 March 28, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a plastic fridge storage mat from the United Kingdom Dear Ms. Davidson: In your letter dated March 5, 2008 you requested a tariff classification ruling. The submitted sample is identified as The Fridge Monkey, VPN# FM Pink. This item is a flexible mat made of a thermoplastic elastomer (TPE) plastic material. It is designed to maximize storage space in the refrigerator. The Fridge Monkey has eight equidistant ridges along its surface. The flat surfaces between the ridges are designed for the purpose of storing bottles and cans on their sides while the ridges hold them in place, thereby preventing them from rolling. A bottle or can pyramid can then be created, as other bottles and cans can be stacked on top of the ones on the bottom. The submitted sample is pink in color and measures 9-1/2” by 4”. The applicable subheading for VPN# FM Pink will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: 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). 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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