The tariff classification of a plastic storage tote from China

N022441 February 21, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Vicki Roye Kuehne & Nagel, Inc. 4985 Outland Center Drive, Suite 101 Memphis, TN 38118 RE: The tariff classification of a plastic storage tote from China Dear Ms. Roye: In your letter received on January 25, 2008, on behalf of Earle Industries, you requested a tariff classification ruling. The submitted sample is identified as a Foam Tote. It is made of an ethylene-vinyl acetate (EVA) plastic material. It has four sides and is somewhat wider at the top than at the bottom. At the top it measures approximately 15” long by 13” wide. At the bottom it measures approximately 13” long by 11” wide. The tote stands 10” high and has two apertures, one on each of the two opposing shorter sides, to accommodate fingers for carrying. It doesn’t have a lid. The applicable subheading for the Foam Tote will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: 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 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