The tariff classification of a plastic plate and bowl organizer from China
Issued September 17, 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 a 3-Tier Corner Organizer, SKU# 66450. This item is made of polystyrene (PS) plastic material and is imported unassembled. It actually consists of four flat tiers, each of which has five sides and each of which is vented. Two of the five sides of each tier are longer than the other three When fully assembled, the two longest sides are designed to fit into a corner of a counter-top or the corner of an inside bottom cabinet. Also included with this item are nine pegs. The consumer assembles this item by snapping three pegs into apertures on the corners of each of the three lowest tiers. The top of each peg has an aperture into which fit three projections that are part of the molded bottom of the next highest tier. In this way, each tier stands above the tier beneath it when assembled. Two Phillips-head screws are included, that can be used to secure the bottom tier to the surface of a counter-top. The bottom tier has two additional apertures through which the screws can be inserted. This item is designed for the purpose of stacking, separating and organizing dinner and salad plates and bowls. The tiers are in graduated sizes; the largest is located at the bottom of the assembled item and the smallest is located at the top. This item can accommodate plates measuring up to 10.25”, 9.5” and 8” in diameter, respectively. The assembled item measures approximately 11.75” in height.
CBP rationale
The applicable subheading for SKU# 66450 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
N035856 September 17, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic plate and bowl organizer from China Dear Ms. Ramsey: In your letter dated August 12, 2008, you requested a tariff classification ruling. The submitted sample is identified as a 3-Tier Corner Organizer, SKU# 66450. This item is made of polystyrene (PS) plastic material and is imported unassembled. It actually consists of four flat tiers, each of which has five sides and each of which is vented. Two of the five sides of each tier are longer than the other three When fully assembled, the two longest sides are designed to fit into a corner of a counter-top or the corner of an inside bottom cabinet. Also included with this item are nine pegs. The consumer assembles this item by snapping three pegs into apertures on the corners of each of the three lowest tiers. The top of each peg has an aperture into which fit three projections that are part of the molded bottom of the next highest tier. In this way, each tier stands above the tier beneath it when assembled. Two Phillips-head screws are included, that can be used to secure the bottom tier to the surface of a counter-top. The bottom tier has two additional apertures through which the screws can be inserted. This item is designed for the purpose of stacking, separating and organizing dinner and salad plates and bowls. The tiers are in graduated sizes; the largest is located at the bottom of the assembled item and the smallest is located at the top. This item can accommodate plates measuring up to 10.25”, 9.5” and 8” in diameter, respectively. The assembled item measures approximately 11.75” in height. The applicable subheading for SKU# 66450 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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