The tariff classification of two plastic storage boxes from China.

N311421 May 11, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9903.88.15 Mr. Godfrey Yeung Smart Concept Trading Limited Flat C&D, 12/FL, Mai Wah Industrial Building 1-7 Wah Sing StreetKwai Chung, N.T. Hong KongChina RE: The tariff classification of two plastic storage boxes from China. Dear Mr. Yeung: In your letter dated April 24, 2020, you requested a tariff classification ruling. Images were submitted in lieu of samples. The products under consideration are described as “Mini Two Tray Storage Box” and “Two Tray Storage Box.” The two storage boxes appear near identical, except in size. The “Mini Two Tray Storage Box” measures 8.86 inches by 5.12 inches by 4.3 inches. The “Two Tray Storage Box” measures 13 inches by 7.87 inches by 5.9 inches. They are both made wholly from molded, transparent, polypropylene plastic. These boxes feature two interior trays that expand out with the opening of the lid. They both have handles and are held closed with a latch. In your request, you suggested that these storage boxes may be classified in heading 4202. We disagree. These are generic storage containers not of a type used for transporting personal effects from the home or office to a second location. Storage boxes are not provided for eo nominee in heading 4202. Moreover, they are not considered similar to articles in the first half of heading 4202 because they are not internally fitted for a particular tool or set of tools. They are also excluded from the second half of heading 4202 as they are constructed of molded plastic. As such, they are excluded from heading 4202. Further, in your request, you proposed they could potentially be classified within heading 3924. We also disagree with this suggestion. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized Tariff Schedule of the United States (HTSUS) and are generally indicative of the proper interpretation of these headings. Per the ENs, Note (C) for heading 3924 indicates this heading covers other household articles. These articles are utilitarian and can be decorative in character or function and are closely associated with household functions and activities. The subject storage boxes may be used around the home, but are not designed nor intended explicitly for table, kitchen, or household use. They may carry a variety of generic items and can be used outside the home. Thus, classification within heading 3924 is not appropriate. As these two storage boxes would be considered articles of plastic, and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 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