CBP Ruling N321736 — The tariff classification of office supply storage caddies from China

Tariff classification

Headings: 3926

Product description

The item under consideration is a plastic storage caddy with five open compartments. Made from molded plastic in a faux basket weave pattern, the caddies measure approximately 7.5 cm high in the front, sloping to 14 cm high in the back. They are 18.5 cm in length and 13.5 cm wide. One compartment runs the entire length across the back, while the remainder of the space is equally divided into four compartments. You describe the item’s primary use to be storage of office supplies, such as scissors, pens, sticky notes and such. A search of the internet retailer you provided reveals the caddies marketed under a category for “office products, office supplies, desk accessories…” and described as “plastic storage for office desk supplies.” Although you admit that the caddies can be used for more general household storage, the emphasis on office supplies, and its overall design that lends itself to that purpose, is dispositive for classification purposes. Based on the marketing and physical characteristics of the storage caddies,

CBP rationale

the applicable subheading for the caddies will be 3926.10.0000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Office or school supplies,” of plastic.

Full text

N321736 October 13, 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 office supply storage caddies 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 item under consideration is a plastic storage caddy with five open compartments. Made from molded plastic in a faux basket weave pattern, the caddies measure approximately 7.5 cm high in the front, sloping to 14 cm high in the back. They are 18.5 cm in length and 13.5 cm wide. One compartment runs the entire length across the back, while the remainder of the space is equally divided into four compartments. You describe the item’s primary use to be storage of office supplies, such as scissors, pens, sticky notes and such. A search of the internet retailer you provided reveals the caddies marketed under a category for “office products, office supplies, desk accessories…” and described as “plastic storage for office desk supplies.” Although you admit that the caddies can be used for more general household storage, the emphasis on office supplies, and its overall design that lends itself to that purpose, is dispositive for classification purposes. Based on the marketing and physical characteristics of the storage caddies, the applicable subheading for the caddies 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

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