The tariff classification of Stacking File & Storage Crates from Luxembourg.

N043906 December 3, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Geri K. Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of Stacking File & Storage Crates from Luxembourg. Dear Ms. Davidson: In your letter dated November 10, 2008, you requested a tariff classification ruling. Photographs were provided with your letter. The Stacking File & Storage Crates are available in two sizes. SKU #10049107 has a 20 liter capacity and SKU #10049109 has a 60 liter capacity. They are made of molded polypropylene plastic, and have cut-out handles on two sides. They can be used for storing files or other items in an office or home, and are designed so that up to three crates can be stacked together. The applicable subheading for the Stacking File & Storage Crates will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division