The tariff classification of plastic trays and storage bins from China

N322862 November 30, 2021 CLA-2-39:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Sharon Tuck Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of plastic trays and storage bins from China Dear Ms. Tuck: In your letter, dated November 17, 2021, you requested a tariff classification ruling for three items. In lieu of samples, photos and product specifications were provided for our review. Item SKU 31267301 “school bin” is a plastic storage bin measuring 13.19” long x 7.87” wide x 5.04” deep. It is made of molded polypropylene plastic and has no lid. Item SKU 31267401“school tray” is a plastic storage tray measuring 14” long x 11” wide x 2.99” deep. It is made of molded polypropylene plastic. Item SKU 31267501 “large school bin” is a plastic storage bin measuring 13.98” long x 10.83” wide x 6.81” deep. It is made of molded polypropylene plastic and has no lid. The trays and bins come in several bright colors. You state that they are “intended for use in school settings” and will be sold in your store’s “back to school 2022” section. You also provided a photo of your mockup store display with the items marketed next to backpacks, notebooks, crayons, pens, lunch boxes and other such supplies. You further state that the trays and bins would be suitable for holding “books, magazines, files, stationery…” You propose classification in 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), office or school supplies, of plastic. This is a principal use provision. As such, we look to Additional Rule of Interpretation 1(a), which states that principal use “is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use.” In addition, court cases have set precedent for considering additional factors, including the general physical characteristics, the expectation of the ultimate purchaser, channels of trade, environment of sale (such as accompanying accessories, manner of advertisement and display), Usage, if any, in the same manner as merchandise which defines the class, Economic practicality of so using the import and recognition in the trade of this use Based on the physical characteristics, expectation of the ultimate purchaser, channels of trade, and environment of sale of the trays and storage bins, we believe that the principal use will be to hold office or school supplies. Therefore, the applicable subheading for the plastic “school trays” and “school bins” will be 3926.10.0000, 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