The tariff classification of plastic storage containers from China.

N318478 March 31, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Mr. Vincent Dong Foshan Shunde Rongsheng Plastic Products Co., Ltd East 6 Rongqi Avenue, Ronggui Town, Shunde District Foshan, 528303 China RE: The tariff classification of plastic storage containers from China. Dear Mr. Dong: In your letter dated March 24, 2021, you requested a tariff classification ruling on behalf of your client, Lowe’s Companies, Inc. Images were submitted in lieu of samples. The products under consideration are described as clear plastic storage containers with lids, which are all made wholly of polypropylene plastic. The first product has a 15-quart capacity with dimensions of 16.79 inches in by 12 inches by 6.6 inches. The second is a 29-quart capacity with dimensions of 16.79 inches by 12 inches by 13.14 inches. The third container has a 34-quart capacity with dimensions of 25.95 inches by 16.81 inches by 6.6 inches. The fourth has a 52-quart capacity with dimensions of 35.96 inches by 16.81 inches by 6.6 inches. The fifth container has a 66-quart capacity with dimensions of 23.95 inches by 16.81 inches by 13.05 inches. The dimensions provided for the above containers represent length, width, and height. Please refer to New York Ruling N318233, dated March 19, 2021, in which we ruled upon nearly identical storage containers. As these five storage containers would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, 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 3926.90.9985, 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 CFR 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