The tariff classification of plastic storage bins from China

N321737 October 13, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Terry Choi Silver Timing Ltd. Unit 801-802, 8/F Pioneer Place 33 Hoi Yuan Road Kwun Tong, Hong Kong China RE: The tariff classification of plastic storage bins from China Dear Mr. Choi: In your letter dated September 23, 2021, you requested a tariff classification ruling. Photographs of the items were submitted along with your request. The merchandise under consideration is referred to as plastic storage bins. Each of these items is a rectangular-shaped clear bin with an open-top made of acrylic plastic. On each side of the article are built-in handle grips to carry and access the contents. Each item measures approximately 14.5 inches long by 8.25 inches wide by 4 inches deep. The bins can be stacked on top of one another or can be used side by side. These articles are designed to store and organize food items in the refrigerator or dry goods in the food pantry. The applicable subheading for the plastic storage bins will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other: Other.” The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, 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 3924.90.5650, 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, including information on exclusions and their effective dates, 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 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