The tariff classification of clear plastic storage boxes from Japan

N044017 December 3, 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 clear plastic storage boxes from Japan Dear Ms. Davidson: In your letter dated November 10, 2008, you requested a tariff classification ruling. The submitted illustration depicts items identified as Clear Storage Boxes. These items are imported in one of four different sizes and is further identified as follows: SKU# 10049096 – small. This item measures 11 inches by 14 inches by 4 inches. SKU# 10049097 – med. This item measures 11 inches by 14 inches by 6 inches. SKU# 10049100 – large. This item measures 11 inches by 14 inches by 12 inches. SKU# 10049101 – x-large. This item measures 15 inches by 23 inches by 12 inches. These Clear Storage Boxes are all made of clear, unbreakable polypropylene (PP) plastic material and articles that will be stored in any of these boxes will be completely visible from outside the box. Each of these boxes features an easy-open locking lid. These boxes can be used to store garments, linens and shoes, while protecting them from pests and dust. They can also be stacked one on top of the other to make efficient use of closet space. The applicable subheading for SKU# 10049096, SKU# 10049097, SKU# 10049100 and SKU# 10049101 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