CBP Ruling N140476 — The tariff classification of a plastic open-top container from Germany

Tariff classification

Headings: 3924

Product description

The submitted illustration depicts an item that is identified as a Small Zig Zag Pot White, SKU 10033153. It is molded from polypropylene (PP) plastic material and measures approximately 5” in diameter x 3½” in height. The item has an open top, a flat bottom and is cylindrical with accordion-shaped sides. Although the item that is the subject of your request is white in color you have indicated that it is also available in several other colors. The photos that you submitted show the item holding pens, which are clipped onto the various ridges of the accordion-shaped sides, wrapped candy, and party decorations. However, it is of the class or kind of merchandise principally used around the home as a holder of any of a wide variety of small articles.

CBP rationale

pens, which are clipped onto the various ridges of the accordion-shaped sides, wrapped candy, and party decorations. However, it is of the class or kind of merchandise principally used around the home as a holder of any of a wide variety of small articles. The applicable subheading for SKU 10033153 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: 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/.

Full text

N140476 January 28, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Geri K. Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a plastic open-top container from Germany Dear Ms. Davidson: In your letter dated December 28, 2010, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Small Zig Zag Pot White, SKU 10033153. It is molded from polypropylene (PP) plastic material and measures approximately 5” in diameter x 3½” in height. The item has an open top, a flat bottom and is cylindrical with accordion-shaped sides. Although the item that is the subject of your request is white in color you have indicated that it is also available in several other colors. The photos that you submitted show the item holding pens, which are clipped onto the various ridges of the accordion-shaped sides, wrapped candy, and party decorations. However, it is of the class or kind of merchandise principally used around the home as a holder of any of a wide variety of small articles. The applicable subheading for SKU 10033153 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: 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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