N043976 N0 Ruling Active

The tariff classification of plastic stowaway boxes from Luxembourg

Issued December 2, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted illustrations depict items identified as a Designed Stowaway Box (7L), SKU# 10048947 and a Double Stowaway Box (25L), SKU# 10048953. These boxes are all made of polypropylene (PP) plastic material. The 7L box is decorated with a strip print and the 25L box has a leather appearance. These boxes can be used to store crafts, sewing supplies, toys, hardware, tools, clothing or school supplies. Each of these boxes has a matching lid that will keep the stored contents secure and protected from dust and the elements. The Stowaway Boxes, 7L and 25L, can be stacked one on top of the other.

Full text

N043976 December 2, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri K Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of plastic stowaway boxes from Luxembourg Dear Ms. Davidson: In your letter dated November 10, 2008, you requested a tariff classification ruling. The submitted illustrations depict items identified as a Designed Stowaway Box (7L), SKU# 10048947 and a Double Stowaway Box (25L), SKU# 10048953. These boxes are all made of polypropylene (PP) plastic material. The 7L box is decorated with a strip print and the 25L box has a leather appearance. These boxes can be used to store crafts, sewing supplies, toys, hardware, tools, clothing or school supplies. Each of these boxes has a matching lid that will keep the stored contents secure and protected from dust and the elements. The Stowaway Boxes, 7L and 25L, can be stacked one on top of the other. The applicable subheading for SKU# 10048947 and SKU# 10048953 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: 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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