R04920 R0 Ruling Active

The tariff classification of plastic folding crates from Italy.

Issued October 13, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The submitted illustration depicts a large general-purpose folding crate similar to the item you intend to import. You indicated in a telephone conversation that your product, identified as VPN number 80318333, includes a detachable lid. The crate has a capacity of 12.2 gallons and is designed without wheels. When collapsed, the folding crate is compact enough to hide away in the car trunk or between the washer and dryer. This product is made of heavy-duty plastic and is reinforced with metal pins for greater strength. Multiple folding crates can be stacked securely atop one another. Suggested uses are for carting groceries or sports equipment.

CBP rationale

The applicable subheading for the general-purpose plastic folding crates will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

NY R04920 October 13, 2006 CLA-2:39:RR:E:NC:SP:221 R04920 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of plastic folding crates from Italy. Dear Ms. Davidson: In your letter dated September 19, 2006, you requested a tariff classification ruling. The submitted illustration depicts a large general-purpose folding crate similar to the item you intend to import. You indicated in a telephone conversation that your product, identified as VPN number 80318333, includes a detachable lid. The crate has a capacity of 12.2 gallons and is designed without wheels. When collapsed, the folding crate is compact enough to hide away in the car trunk or between the washer and dryer. This product is made of heavy-duty plastic and is reinforced with metal pins for greater strength. Multiple folding crates can be stacked securely atop one another. Suggested uses are for carting groceries or sports equipment. You state that the plastic crates are durable enough for heavy items, but light enough for kids to carry their toys. The applicable subheading for the general-purpose plastic folding crates will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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 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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