The tariff classification of plastic storage basket from Vietnam and a dustpan and brush from China

N031961 July 25, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600; 9603.90.8050 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic storage basket from Vietnam and a dustpan and brush from China Dear Ms. Ramsey: In your letter dated June 20, 2008 you requested a tariff classification ruling. The submitted samples are identified as follows: SKU# 66060 – Storage Basket with Handle. This item is made of polypropylene (PP) plastic material. It is a multi-purpose rectangular shaped basket that can be used in any part of the home. It does not have a lid and the two longest sides and the bottom are vented. It has a durable handle to facilitate moving it in and out of the space in which it will be stored. It measures approximately 12-1/4” long by 6-1/8” wide by 5-3/8” high and can hold contents weighing up to four pounds. This item can be used to hold condiments in the refrigerator, detergents, cleaners and cleaning accessories under the sink or shampoo, conditioner, toothpaste and liquid soap under the vanity. It can also be used to hold baking ingredients such as baking powder, baking soda, bags of chocolate chips, nuts and spices or flavorings together in the pantry. SKU# 66350 – Dustpan and Broom Set. This item is comprised of a dustpan and a brush that are designed with the same retro-floral print of red, white and yellow on a pale blue background. The brush nests inside the dustpan to facilitate storage. The handle of the dustpan and the handle of the brush each has an aperture to facilitate hanging when not in use. The dustpan and the handle of the brush are made of polypropylene (PP) plastic material. The bristles of the brush are made of polyethylene terephthalate (PET) plastic material and are soft and flexible so that they can trap dust and dirt without harming floor surfaces. The dustpan and brush can be used for quick clean-ups at home or in a camper. The dustpan measures approximately 11-1/2” long by 8-3/4” wide by 4” high. The brush measures approximately 11-1/4” long by 2-1/4” wide by 4-1/2” high. The Dustpan and Broom Set is considered to be “goods put up in sets for retail sale” within the meaning of General Rule of Interpretation GRI 3. The applicable subheading for SKU# 66060 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. The applicable subheading for SKU# 66350 will be 9603.90.8050, HTSUS, which provides for brushes: other: other. The rate of duty will be 2.8% 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