The tariff classification of plastic design storage boxes from Spain

N043995 December 2, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri K Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of plastic design storage boxes from Spain Dear Ms. Davidson: In your letter dated November 10, 2008, you requested a tariff classification ruling. The submitted illustrations depict an item identified as a design storage box. This box is made of polypropylene (PP) plastic material and is decorated with a printed pattern. The box can be used to store craft, sewing supplies, toys, hardware, tools, clothing or school supplies. Each box has a matching lid that will keep the stored contents secure and protected from dust and the elements. This item will be imported in two sizes; one with a 20L capacity, which is identified as SKU# 10048951 and the other with a 7L capacity, which is identified as SKU# 10048954. These boxes can be stacked one on top of the other. The applicable subheading for SKU# 10048951 and SKU# 10048954 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