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The tariff classification of a plastic storage box from China
Issued February 28, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N294005 (February 28, 2018)
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
Product description
Then submitted illustration depicts an item that is identified as a storage box. The item is made of transparent (PP) plastic materials and has a lid that is secured to the base with two locking clips. The words “Frogg Toggs” appears on the external surface of the lid of the box along with a drawing of a fish. The box is designed for the purpose of storing boots but could be used to store an unlimited number of items. You have proposed that this item is correctly classified in subheading 3924.90.5650 and we agree.
CBP rationale
The applicable subheading for the storage box 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
N294005 February 28, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Gregory E. Harris V. Alexander & CO 22 Century Blvd Suite 510 Nashville, TN 37214 RE: The tariff classification of a plastic storage box from China Dear Mr. Harris: In your letter dated February 1, 2018, on behalf of Guntersville Breathables Inc dba Frogg Toggs, you requested a tariff classification ruling. Then submitted illustration depicts an item that is identified as a storage box. The item is made of transparent (PP) plastic materials and has a lid that is secured to the base with two locking clips. The words “Frogg Toggs” appears on the external surface of the lid of the box along with a drawing of a fish. The box is designed for the purpose of storing boots but could be used to store an unlimited number of items. You have proposed that this item is correctly classified in subheading 3924.90.5650 and we agree. The applicable subheading for the storage box 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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