N043983 N0 Ruling Active

The tariff classification of a utility basket from Japan

Issued December 4, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

SKU 10048978 is a general purpose utility basket made of molded plastics sold to consumers for household storage. The basket measures 18 inches in length, 13 inches in width and 13 inches in depth. The solid bottom keeps smaller items from falling out while the ventilated sides allow for visibility. The drop front provides additional visibility of the items stored inside the basket and easier access to those contents. The basket is marketed for use to store cleaning supplies, gardening supplies, toys, sports equipment or laundry. It has two molded plastic handles so it may be carried from place to place in the home.

Full text

N043983 December 4, 2008 CLA-2-39:OT:RR:E:NC:SP: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 a utility basket from Japan Dear Ms. Davidson: In your letter dated November 10, 2008, you requested a tariff classification ruling. Photographs were provided with your request. SKU 10048978 is a general purpose utility basket made of molded plastics sold to consumers for household storage. The basket measures 18 inches in length, 13 inches in width and 13 inches in depth. The solid bottom keeps smaller items from falling out while the ventilated sides allow for visibility. The drop front provides additional visibility of the items stored inside the basket and easier access to those contents. The basket is marketed for use to store cleaning supplies, gardening supplies, toys, sports equipment or laundry. It has two molded plastic handles so it may be carried from place to place in the home. The applicable subheading for the utility basket 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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