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N298950 N2 Ruling Active

The tariff classification of a plastic tool tray set from Taiwan.

Issued July 31, 2018 by U.S. Customs and Border Protection.

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N2 N298950 (July 31, 2018)

Tariff classification

HTS codes: 3926.90.9990

Headings: 3926

Product description

The tool tray set includes six individual trays. Each is composed of molded plastic, ranging in size of approximately 20 inches long by 3½ inches wide by four inches tall for the largest, to nine inches long by 2½ inches wide by three inches tall for the smallest. The trays are specifically designed to hold hand tool ratchet sockets for the purpose of storage. The tool trays are considered articles of plastic and as they are not provided for more specifically elsewhere,

CBP rationale

the applicable subheading for this set will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.

Full text

N298950 July 31, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. Kyle J. Lanctot 1A Auto, Inc. 10 Technology Park Drive, Suite 101 Westford, MA 01886 RE: The tariff classification of a plastic tool tray set from Taiwan. Dear Mr. Lanctot: In your letter dated July 12, 2017, you requested a tariff classification ruling. The tool tray set includes six individual trays. Each is composed of molded plastic, ranging in size of approximately 20 inches long by 3½ inches wide by four inches tall for the largest, to nine inches long by 2½ inches wide by three inches tall for the smallest. The trays are specifically designed to hold hand tool ratchet sockets for the purpose of storage. The tool trays are considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading for this set will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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