N257606 N2 Ruling Active

The tariff classification of wooden storage crates from China

Issued October 22, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4415.10.9000

Headings: 4415

Product description

The product is identified as “The Great Crate”. The item is a rectangular box- style container (without a lid) measuring approximately 17.88” long x 12 ½” wide x 9 ½” high. The crate is constructed entirely of wood. The ends and bottom of the crate are solid. The ends each have a handle cut out. Evenly spaced wooden slats run along the lengths of the sides. The crate is used for multi-purpose home storage.

CBP rationale

The applicable subheading for the wooden crates will be 4415.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Packing cases, boxes, crates, drums and similar packings, of wood: cases, boxes, crates, drums and similar packings;cable-drums: Other.

Full text

N257606 October 22, 2014 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4415.10.9000 Mr. Jonathan W. Sterne J&S Customs Brokers Inc. 961 Golf Course Road Unit 2 Crystal Lake, IL 60014 RE: The tariff classification of wooden storage crates from China Dear Mr. Sterne: In your letter dated September 24, 2014, you requested a tariff classification ruling on behalf of your client, Adeptus U.S.A. Inc. The ruling was requested on wooden storage crates. Photographs and product specifications were submitted for our review. The product is identified as “The Great Crate”. The item is a rectangular box- style container (without a lid) measuring approximately 17.88” long x 12 ½” wide x 9 ½” high. The crate is constructed entirely of wood. The ends and bottom of the crate are solid. The ends each have a handle cut out. Evenly spaced wooden slats run along the lengths of the sides. The crate is used for multi-purpose home storage. The applicable subheading for the wooden crates will be 4415.10.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Packing cases, boxes, crates, drums and similar packings, of wood: cases, boxes, crates, drums and similar packings;cable-drums: Other. The rate of duty will be 10.7 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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