The tariff classification of a plastic kitchen drawer organizer from China

N339336 April 10, 2024 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Dannie Xu Zenuo Technology (HongKong) Co., Ltd. 9501 Louisiana Ave, Suite 200 Brooklyn Park MN 55445 RE:  The tariff classification of a plastic kitchen drawer organizer from China Dear Mr. Xu: In your letter dated April 8, 2024, you requested a tariff classification ruling.  A photograph was submitted along with your request. The item is a kitchen drawer organizer.  The brown square-shaped organizer is made of 100% polypropylene plastic.  The article is placed in the kitchen drawer to hold and store kitchen utensils and cutlery.  When fully assembled, the item measures approximately 22.4 inches wide by 15 inches long by 2 inches deep.  The plastic drawer organizer contains 8 compartments.  It features two expandable panels on each side of the organizer.  The drawer organizer can be adjusted in size and extend the width between 13 to 22.4 inches to accommodate the drawer size. The applicable subheading for the plastic drawer organizer 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 at https://hts.usitc.gov/. 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