The tariff classification of plastic refrigerator storage organizers from Taiwan
Issued March 30, 2010 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 Refrigerator Tray – Small, SKU# 68250. The additional submitted illustration depicts an item that is identified as a Refrigerator Tray – Large, SKU# 68255. Both of these items are made of clear polystyrene (PS) plastic material and each is open at the top. These items are designed to be used in the refrigerator to store articles such as jars, yogurt, fruit cups, juice boxes, etc. In addition, the large item can also be used to store wider articles such as cheese and spreads. Each of these items has a handle at one end to facilitate the sliding of the item along the refrigerator shelf on which it will be situated when in use. The handle and the item are formed as one molded piece. Each of these two items measures approximately 12” long including the handle and 1¾” high. The inside dimensions of each of these items measures approximately 10½” long and 1½” deep. However, the external width of the small item measures approximately 3¼” with an interior width of approximately 3”. The external width of the large item measures approximately 6½” with an interior width of approximately 6¼”. As you requested, the sample will be returned to you.
CBP rationale
The applicable subheading for SKU# 68250 and SKU# 68255 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
N095853 March 30, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic refrigerator storage organizers from Taiwan Dear Ms. Pendris: In your letter dated February 25, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Refrigerator Tray – Small, SKU# 68250. The additional submitted illustration depicts an item that is identified as a Refrigerator Tray – Large, SKU# 68255. Both of these items are made of clear polystyrene (PS) plastic material and each is open at the top. These items are designed to be used in the refrigerator to store articles such as jars, yogurt, fruit cups, juice boxes, etc. In addition, the large item can also be used to store wider articles such as cheese and spreads. Each of these items has a handle at one end to facilitate the sliding of the item along the refrigerator shelf on which it will be situated when in use. The handle and the item are formed as one molded piece. Each of these two items measures approximately 12” long including the handle and 1¾” high. The inside dimensions of each of these items measures approximately 10½” long and 1½” deep. However, the external width of the small item measures approximately 3¼” with an interior width of approximately 3”. The external width of the large item measures approximately 6½” with an interior width of approximately 6¼”. As you requested, the sample will be returned to you. The applicable subheading for SKU# 68250 and SKU# 68255 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 duty rate 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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