The tariff classification of a plastic stacking drawer from Japan

N042968 November 26, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a plastic stacking drawer from Japan Dear Ms. Davidson: In your letter dated October 28, 2008, you requested a tariff classification ruling. The submitted illustration is identified as a Stacking Drawer. This item is a rectangular container that is made of polystyrene (PS) plastic material. Access is gained to the inside of the container by means of a drawer that pulls out horizontally from the front. The drawer itself is made of polypropylene (PP) plastic material. This item has a smoke coloring and is tinted. Articles that will be stored in the drawer will be visible from outside the drawer. This item can be used for the storage of T-shirts, jeans, sweaters, accessories or paper goods. This item will be imported in three different height sizes as follows: SKU# 10049054 – Small Stacking Drawer Smoke. This item measures 12-1/2 inches by 20-1/2 inches by 6 inches in height SKU# 10049071 – Medium Stacking Drawer Smoke. This item measures 12-1/2 inches by 20-1/2 inches by 8 inches in height. SKU# 10049072 – Large Stacking Drawer Smoke. This item measures 12-1/2 inches by 20-1/2 inches by 12 inches in height. The applicable subheading for SKU# 10049054, SKU# 10049071 and SKU# 10049072 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