N186243 N1 Ruling Active

The tariff classification of a plastic bucket with a faux plaited design from China

Issued October 25, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.1000

Headings: 3926

Product description

The submitted sample is identified as a Plastic Weave Bucket, Item Number 401491. The bucket is made of plastic, is cylindrical in shape, pink in color, has an open top and a flat bottom. There is a plastic semicircular carry handle affixed to the top of the bucket. The item measures approximately 6” in height, 8¼” in diameter at the top and 7” in diameter at the bottom. Although made of molded plastic, the top three quarters of the exterior surface has the appearance and texture of a faux plaited design while the lower quarter of the external surface is smooth with a printed daisy and butterfly design. The entire interior surface is smooth. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for Item Number 401491 will be 3926.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: buckets and pails.

Full text

N186243 October 25, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.1000 Mr. Aaron Cullen Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic bucket with a faux plaited design from China Dear Mr. Cullen: In your letter dated September 19, 2011, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a Plastic Weave Bucket, Item Number 401491. The bucket is made of plastic, is cylindrical in shape, pink in color, has an open top and a flat bottom. There is a plastic semicircular carry handle affixed to the top of the bucket. The item measures approximately 6” in height, 8¼” in diameter at the top and 7” in diameter at the bottom. Although made of molded plastic, the top three quarters of the exterior surface has the appearance and texture of a faux plaited design while the lower quarter of the external surface is smooth with a printed daisy and butterfly design. The entire interior surface is smooth. As you requested, the sample will be returned to you. The applicable subheading for Item Number 401491 will be 3926.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: buckets and pails. 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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