N163919 N1 Ruling Active

The tariff classification of a plastic swivel spice organizer from China

Issued June 2, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted illustration is identified as a Swivel Store Spice Organizer, Product Model SV011106. This item is made of plastic material. It consists of two upright rectangular sections that are attached by a swivel and stand side by side. Each of the two sections has an upper and lower compartment, each of which is open on both sides. Five standard size spice bottles (not included) can fit, one along side the other, into each compartment so that each section can hold ten spice bottles and the entire item can hold twenty spice bottles. Each of the two sections can slide forward and then swivel in front of the other section. This item measures approximately 11” in height by 11½” in width by 4½” in depth and is designed to save space in a kitchen cabinet, while organizing spice bottles.

CBP rationale

The applicable subheading for Product Model SV011106 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

N163919 June 2, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a plastic swivel spice organizer from China Dear Ms. Crossley: In your letter dated May 3, 2011, you requested a tariff classification ruling. The submitted illustration is identified as a Swivel Store Spice Organizer, Product Model SV011106. This item is made of plastic material. It consists of two upright rectangular sections that are attached by a swivel and stand side by side. Each of the two sections has an upper and lower compartment, each of which is open on both sides. Five standard size spice bottles (not included) can fit, one along side the other, into each compartment so that each section can hold ten spice bottles and the entire item can hold twenty spice bottles. Each of the two sections can slide forward and then swivel in front of the other section. This item measures approximately 11” in height by 11½” in width by 4½” in depth and is designed to save space in a kitchen cabinet, while organizing spice bottles. The applicable subheading for Product Model SV011106 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 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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