The tariff classification of a plastic hamper from Poland.

N019355 November 29, 2007 CLA-2:39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a plastic hamper from Poland. Dear Ms. Davidson: In your letter dated November 2, 2007, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a hamper, SKU# 10044364. It is made of 100 percent polypropylene (PP), stands 23-1/2” high and has a lid which is attached to the top at the back. It is designed to fit into any corner but does not have to be placed in a corner. The hamper is fashioned with holes along all sides to provide ventilation. The applicable subheading for the plastic hamper will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles and hygienic or toilet articles, of plastics: other: other. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division