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R04003 R0 Ruling Active

The tariff classification of plastic drawer organizers from Italy.

Issued June 19, 2006 by U.S. Customs and Border Protection.

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R0 R04003 (June 19, 2006)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted illustration depicts a “Shuttle” cutlery tray identified as VPN number 052015. This product is composed of 100 percent polypropylene. The cutlery tray is designed to accommodate oversized and long utensils. This tray will adjust to the length of the drawer for a custom fit. The top part of the tray lifts off for easy access to the cutlery on the bottom.

CBP rationale

The applicable subheading for the plastic tray organizer will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics.

Full text

NY R04003 June 19, 2006 CLA-2:39:RR:NC:SP:221 R04003 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 Dear Ms. Davidson: RE: The tariff classification of plastic drawer organizers from Italy. Dear Ms. Davidson: In your letter dated May 22, 2006, you requested a tariff classification ruling. The submitted illustration depicts a “Shuttle” cutlery tray identified as VPN number 052015. This product is composed of 100 percent polypropylene. The cutlery tray is designed to accommodate oversized and long utensils. This tray will adjust to the length of the drawer for a custom fit. The top part of the tray lifts off for easy access to the cutlery on the bottom. The applicable subheading for the plastic tray organizer will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics. The duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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