N322779 N3 Ruling Active

The tariff classification of a plastic dishpan from China

Issued November 19, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The merchandise under consideration is referred to as a plastic dishpan. The item is made of polypropylene plastic. It is white in color and square in shape. The dishpan also has a horizontal indentation on each side which provides grip, thereby acting as a handle. It measures approximately 17.7 inches long by 13.7 inches wide by 6.7 inches deep. It has an 18-quart capacity and fits inside a standard single or double kitchen sink. It is designed for home use and is intended for dishwashing.

CBP rationale

The applicable subheading for the plastic dishpan 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

N322779 November 19, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Sharon Shen FLP LLC 2415 S. Roosevelt Street, Suite 104 Tempe, AZ 85282 RE: The tariff classification of a plastic dishpan from China Dear Ms. Shen: In your letter dated November 15, 2021, on behalf of your client, Dollar General, you requested a tariff classification ruling. Photographs of the item were submitted along with your request. The merchandise under consideration is referred to as a plastic dishpan. The item is made of polypropylene plastic. It is white in color and square in shape. The dishpan also has a horizontal indentation on each side which provides grip, thereby acting as a handle. It measures approximately 17.7 inches long by 13.7 inches wide by 6.7 inches deep. It has an 18-quart capacity and fits inside a standard single or double kitchen sink. It is designed for home use and is intended for dishwashing. The applicable subheading for the plastic dishpan 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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