N097256 N0 Ruling Active

The tariff classification of a plastic storage container for sewing accessories from China

Issued April 7, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted illustration depicts an item that is identified as a Simplicity Storage Bin, Product Code 881988. It is made of 93% polypropylene (PP) plastic material and 7% ethylene vinyl acetate (EVA) plastic material. It measures 9”L x 6 ¾”W x 2”H and is constructed of clear molded plastic. This item is designed to store the rotary blades that are used with the Simplicity Rotary Cutting Machine, which is a machine that is used in the home by sewers, quilters, scrap bookers and rug hookers. The storage bin is also designed to store the tips that are used with the Simplicity Bias Tape Maker, which is a device that is also used in the home by sewers and crafters. However, neither of these devices will be included in the importation, nor will the blades or tips be included. The storage bin will be imported empty and the inside of the item is partitioned to facilitate organization of the blades and tips that will ultimately be stored within.

CBP rationale

The applicable subheading for Product Code 881988 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other.

Full text

N097256 April 7, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Rachael Harris WM Wright Co 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of a plastic storage container for sewing accessories from China Dear Ms. Harris: In your letter dated March 11, 2010, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Simplicity Storage Bin, Product Code 881988. It is made of 93% polypropylene (PP) plastic material and 7% ethylene vinyl acetate (EVA) plastic material. It measures 9”L x 6 ¾”W x 2”H and is constructed of clear molded plastic. This item is designed to store the rotary blades that are used with the Simplicity Rotary Cutting Machine, which is a machine that is used in the home by sewers, quilters, scrap bookers and rug hookers. The storage bin is also designed to store the tips that are used with the Simplicity Bias Tape Maker, which is a device that is also used in the home by sewers and crafters. However, neither of these devices will be included in the importation, nor will the blades or tips be included. The storage bin will be imported empty and the inside of the item is partitioned to facilitate organization of the blades and tips that will ultimately be stored within. The applicable subheading for Product Code 881988 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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