The tariff classification of a small plastic household bin from China

N335315 September 18, 2023 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Vinny Picone Polder Products, LLC 195 Christian StOxford, CT 06478 RE:  The tariff classification of a small plastic household bin from China Dear Mr. Picone: In your letter dated September 14, 2023, you requested a tariff classification ruling. The merchandise under consideration is a plastic storage bin, model #STO-300.  The bin measures approximately 14.75 inches long by 4 inches wide by 2 inches high. The item is a rectangular-shaped clear bin with an open-top made of  polyethylene terephthalate (PET) plastic.  On each side of the article are built-in handle grips to carry and access the contents.  The article is designed to hold and organize small household non-food items. The applicable subheading for the plastic storage bin, model #STO-300 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. 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division