The tariff classification of plastic bed lifts from China

N026503 May 21, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Gary D. Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of plastic bed lifts from China Dear Mr. Hollis: In your letter dated April 21, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as bed elevators, SKU# 10047490. This item is comprised of four separate but identical block components, each of which is made of polypropylene (PP) plastic material. Each of the four blocks stands 8 inches high and has a square shaped depression on the top surface. Each depression measures 3 inches wide by 1 inch deep. You have stated that the purpose of this item is to create more storage space under the bed. When in use, the four blocks will be placed under the four legs of a bed, thereby elevating the bed and increasing the height of the storage space under the bed by 7 inches. In addition, you have stated that “the added bed height that this creates also makes it much easier for many people to get in and out of bed.” This office believes that although the height of the top surface of the bed may provide a benefit for some individuals, the additional household storage space that this item creates under the bed is the benefit for which this item will be principally used. The applicable subheading for SKU# 10047490 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