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N313619 N3 Ruling Active

The tariff classification of a plastic party tub from China

Issued August 12, 2020 by U.S. Customs and Border Protection.

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N3 N313619 (August 12, 2020)

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

A photograph of the item was also submitted with your request. The item under consideration is a plastic party tub, model # MS2129800380008. It is made wholly of plastic and measures approximately 14.25 inches long by 11 inches wide by 6.299 inches high. This oval-shaped tub is yellow in color with handles on each side. You have indicated that the tub will be used to hold ice for beverages at parties or can be used for other household storage use.

CBP rationale

The applicable subheading for the plastic party tub, model # MS212980038008, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.

Full text

N313619 August 12, 2020 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Godfrey Yeung Smart Concept Trading Limited Flat C & D, 12/fl., Mai Wah Industrial Building 1-7 Wah Sing Street Kwai Chung, N.T. Hong Kong China RE: The tariff classification of a plastic party tub from China Dear Mr. Yeung: In your letter dated July 31, 2020, you requested a tariff classification ruling. A photograph of the item was also submitted with your request. The item under consideration is a plastic party tub, model # MS2129800380008. It is made wholly of plastic and measures approximately 14.25 inches long by 11 inches wide by 6.299 inches high. This oval-shaped tub is yellow in color with handles on each side. You have indicated that the tub will be used to hold ice for beverages at parties or can be used for other household storage use. The applicable subheading for the plastic party tub, model # MS212980038008, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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