U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-15 · Updates real-time
The tariff classification of plastic carrying baskets from China.
N037520 September 26, 2008 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of plastic carrying baskets from China. Dear Mr. Hollis: In your letter dated August 22, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The carrying baskets are composed of molded plastics. They are available in two colors: white (SKU# 10048258) and black (SKU# 10048259). The baskets measure 15 inches in length by 9 inches in width by 9 inches in height. The baskets have an adjustable textile shoulder strap. The baskets will sold directly to consumers for storing and carrying items. As you requested, the sample will be returned. The applicable subheading for the plastic carrying baskets will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
CIT and CAFC court opinions related to the tariff classifications in this ruling.