CBP Ruling N321735 — The tariff classification of small magnetic storage bins from China

Tariff classification

Headings: 3926

Product description

The “Create-a-Space” magnetic storage bins are small, open, plastic bins with a magnet on the back for adhering to a dry erase whiteboard or other metal surface. Each retail package includes four brightly colored bins. The bins measure approximately 2” square by 3.75” high. The packaging shows the bins holding markers, post-it notes, scissors, and glue and has the wording “organize your marker space” and “use on a whiteboard or table.” Based on the marketing and physical characteristics of the storage bins, we believe that the principal use will be to hold office or school supplies, perhaps adhered to a dry erase board, metal filing cabinet or metal surface in an office cubicle, or resting on a desk. Therefore,

CBP rationale

markers, post-it notes, scissors, and glue and has the wording “organize your marker space” and “use on a whiteboard or table.” Based on the marketing and physical characteristics of the storage bins, we believe that the principal use will be to hold office or school supplies, perhaps adhered to a dry erase board, metal filing cabinet or metal surface in an office cubicle, or resting on a desk. Therefore, the applicable subheading for the “Create-a-Space” magnetic storage bins will be 3926.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Office or school supplies,” of plastic. The rate of duty will be 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 the World Wide Web at https://hts.usitc.gov/current.

Full text

N321735 September 30, 2021 CLA-2-39:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Terry Choi Silver Timing Ltd. Unit 801-802, 8/F, Pioneer Place 33 Hoi Yuan Rd. Kwun Tong, HK CHINA RE: The tariff classification of small magnetic storage bins from China Dear Mr. Choi: In your letter, dated September 23, 2021, you requested a tariff classification ruling. In lieu of samples, photos and product specifications were provided for our review. The “Create-a-Space” magnetic storage bins are small, open, plastic bins with a magnet on the back for adhering to a dry erase whiteboard or other metal surface. Each retail package includes four brightly colored bins. The bins measure approximately 2” square by 3.75” high. The packaging shows the bins holding markers, post-it notes, scissors, and glue and has the wording “organize your marker space” and “use on a whiteboard or table.” Based on the marketing and physical characteristics of the storage bins, we believe that the principal use will be to hold office or school supplies, perhaps adhered to a dry erase board, metal filing cabinet or metal surface in an office cubicle, or resting on a desk. Therefore, the applicable subheading for the “Create-a-Space” magnetic storage bins will be 3926.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Office or school supplies,” of plastic. The rate of duty will be 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 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

View original on CBP CROSS →