The tariff classification of a plastic three-tiered organizer from Taiwan
Issued March 22, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
Product description
The submitted sample is identified as an Accessories Butler, SKU# 69530. It is made of polystyrene (PS) plastic material. The item consists of three round open-top containers, each measuring approximately 4¾” in diameter by 1¾” in height. Each container has a cone-shaped protrusion on the top surface and an aperture on the bottom surface. The cone on the top surface of one container fits into the aperture on the bottom surface of the next container, so that the three containers can be stacked, one over the other, to form three tiers that measure approximately 8” in total height, including the top cone-shaped protrusion. Although the top of each of the two lower containers is covered by the bottom of the one above it when assembled, access can be gained to each container by swiveling either or both of the two higher containers to one side or the other, around the cone-shaped protrusion of the next lower container. The containers are designed to store small household items such as jewelry, nail polish, cotton balls, make-up, etc. The cone-shaped protrusion on the top container can be used as a ring holder. As you requested, the sample will be returned to you.
CBP rationale
The applicable subheading for SKU# 69530 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.
Full text
N149941 March 22, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic three-tiered organizer from Taiwan Dear Ms. Pendris: In your letter dated February 10, 2011, you requested a tariff classification ruling. The submitted sample is identified as an Accessories Butler, SKU# 69530. It is made of polystyrene (PS) plastic material. The item consists of three round open-top containers, each measuring approximately 4¾” in diameter by 1¾” in height. Each container has a cone-shaped protrusion on the top surface and an aperture on the bottom surface. The cone on the top surface of one container fits into the aperture on the bottom surface of the next container, so that the three containers can be stacked, one over the other, to form three tiers that measure approximately 8” in total height, including the top cone-shaped protrusion. Although the top of each of the two lower containers is covered by the bottom of the one above it when assembled, access can be gained to each container by swiveling either or both of the two higher containers to one side or the other, around the cone-shaped protrusion of the next lower container. The containers are designed to store small household items such as jewelry, nail polish, cotton balls, make-up, etc. The cone-shaped protrusion on the top container can be used as a ring holder. As you requested, the sample will be returned to you. The applicable subheading for SKU# 69530 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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