The tariff classification of a plastic household storage bin from China.

NY L84098 April 19, 2005 CLA-2-39:RR:NC:N2:221 L84098 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Vicki Roye Kuehne & Nagel, Inc. 4985 Outland Center Drive Suite 101 Memphis, TN 38118 RE: The tariff classification of a plastic household storage bin from China. Dear Ms. Roye: In your letter dated March 16, 2005, on behalf of Earle Industries, Inc., you requested a tariff classification ruling. The sample submitted with your letter is a 10 inch high open top storage bin or basket. The bin measures approximately 11 inches by 12 ¾ inches at the base and tapers outward to approximately 13 inches by 14 ½ inches at the top. Although you describe the material as vinyl covered cardboard, the bin is made entirely of plastic sheeting except for a metal reinforcing band around the top and around the two cut-out handles. The bin is of a type used for household storage. The applicable subheading for the plastic household storage bin will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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