The tariff classification of plastic utility bins, storage crates, tool boxes, crate dividers and crate lids

N070437 August 19, 2009 CLA-2-39:OT:RR:NC:SP:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 3923.50.0000 Ms. Terina Brazek Akro-Mils 1293 South Main Street Akron, OH 44301 RE: The tariff classification of plastic utility bins, storage crates, tool boxes, crate dividers and crate lids Dear Ms. Brazek: In your letter dated July 20, 2009, you requested a tariff classification ruling. Illustrations and descriptive literature were provided with your letter. Article 30210 is a plastic utility bin with a semi-open front. It measures 5 3/8 inches in length by 4 1/8 inches in width by 3 inches in height. The bins are designed to be mounted onto rail or louvered hanging systems or placed on steel or wire shelving systems. Similar style bins are available in different sizes. Article 37688, identified as a straight wall container, is a stackable plastic storage crate. It measures 23 ¾ inches in length by 15 ¾ inches in width by 8 ¼ inches in height. This model has solid sides and base, though similar models are available with mesh sides and solid bases or mesh sides and mesh bases. The descriptive literature illustrates the crates in a warehouse or industrial setting. Article 09517 is a molded plastic tool box with a removable tray. The tool box is not specially shaped or fitted for any particular tools. This toolbox measures 17 inches in length, 9 3/8 inches in width and 8 ¾ inches in height. It is available in sizes from 12 inches to 20 inches in length. Article 42105 and Article 33221 are accessories for use with grid style storage containers. Article 42105 is a plastic divider used to subdivide the storage crate into compartments. Article 33221 is a clear plastic lid for the storage crate, used to keep the contents clean yet visible. These dividers and lids will be imported separately from the crates. The applicable subheading for the plastic utility bins, straight wall stackable storage crates, tool boxes and crate dividers will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plastic lids, when imported separately from the storage crates, will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 percent ad valorem. You did not identify the country of origin. The rates of duty provided above are the rates applicable to the products when they are manufactured in a country with which the United States has Normal Trade Relations. 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