The tariff classification of plastic drawers from Korea
Issued April 10, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The sample will be returned, as requested. Item K49791 is a two-piece set of drawers made of plastic with stainless steel rails. The drawers measure (13 ¾” x 12 ?” x 3”). They can be used in a refrigerator or clipped onto the underside of any flat surface to provide additional storage in the home. You suggest classification in 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which covers parts of refrigerators. Since the drawers are used in various settings, and are not exclusively used with refrigerators, they are not classified under heading 8418, as parts of refrigerators. Alternatively, you suggest classification in 3924.90.5650, HTSUS, as other household articles of plastic. We agree. The Explanatory Notes (EN) to the HTSUS, General Rules of Interpretation (GRI) 3(b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. Item K49791 is a composite good of plastic and metal. The plastic provides the majority of the integrity and structure to the drawers as well as the majority of the bulk. Therefore, it is the opinion of this office that the plastic component imparts the essential character to the drawers. In accordance with GRI 3(b),
CBP rationale
the applicable subheading for item K49791 will be 3924.90.5650, HTSUS, which provides for “…other household articles and hygienic or toilet articles, of plastic: Other: Other: Other.
Full text
N310863 April 10, 2020 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Krisanne Fischer Customs Compliance QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of plastic drawers from Korea Dear Ms. Fischer: In your letter dated March 11, 2020, you requested a tariff classification ruling on behalf of your client, QVC Inc. A sample, product information, and photos were submitted for our review. The sample will be returned, as requested. Item K49791 is a two-piece set of drawers made of plastic with stainless steel rails. The drawers measure (13 ¾” x 12 ?” x 3”). They can be used in a refrigerator or clipped onto the underside of any flat surface to provide additional storage in the home. You suggest classification in 8418.99.8060, Harmonized Tariff Schedule of the United States (HTSUS), which covers parts of refrigerators. Since the drawers are used in various settings, and are not exclusively used with refrigerators, they are not classified under heading 8418, as parts of refrigerators. Alternatively, you suggest classification in 3924.90.5650, HTSUS, as other household articles of plastic. We agree. The Explanatory Notes (EN) to the HTSUS, General Rules of Interpretation (GRI) 3(b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. Item K49791 is a composite good of plastic and metal. The plastic provides the majority of the integrity and structure to the drawers as well as the majority of the bulk. Therefore, it is the opinion of this office that the plastic component imparts the essential character to the drawers. In accordance with GRI 3(b), the applicable subheading for item K49791 will be 3924.90.5650, HTSUS, which provides for “…other household articles and hygienic or toilet articles, of plastic: 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 the 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a plastic shoe tree from China
The tariff classification of a cat toy from China
The tariff classification and country of origin of a plastic scrub sponge
The tariff classification of a textile and a plastic pail from China
The tariff classification of a plastic bucket from Denmark
The tariff classification of a plastic birdfeeder and a decorative ceramic plaque from China
The tariff classification of assorted articles from China.
The tariff classification of a plastic sterilizer bag from Vietnam
The tariff classification of a Skeleton King Nutcracker Greeter from China
The tariff classification of a fly swatter from Taiwan
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →