The tariff classification of plastic modular flip-out bins from China

N053135 March 27, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of plastic modular flip-out bins from China Dear Ms. Davidson: In your letter dated February 19, 2009, you requested a tariff classification ruling. The submitted sample is identified as Modular Flip Out Bins, SKU# 10049662. This item is made of acrylonitrile-butadiene-styrene (ABS) plastic material and polystyrene (PS) plastic material. It consists of a rectangular frame that measures 11-3/4 inches long by 3-3/8 inches deep by 9-3/4 inches high. The frame is divided into six sections that are all open in the front; three sections across the top half of the frame and three sections across the bottom half of the frame. Each of the six sections measures 3-3/4 inches long by 3-3/8 inches deep by 4-3/4 inches high. There is a rectangular removable bin that is inserted into each of the six sections. There is a clear plastic window on the front of each bin so that the articles that will be stored in each bin can be viewed when the bin is in place in the frame. When each bin is removed from the frame, the top of each is open, so that articles to be stored can be placed in the bin. This item can be used to store articles from the workbench, craft articles or tea bags. The frame can be hung on a wall or set on a shelf. The applicable subheading for SKU# 10049662 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