The tariff classification of plastic stacking bins from China and Vietnam

N101820 May 14, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Ronald David Accuardi Triton Products, LLC 30700 Carter Street Unit D Solon, OH 44139 RE: The tariff classification of plastic stacking bins from China and Vietnam Dear Mr. Accuardi: In your letter dated April 16, 2010, you requested a tariff classification ruling. The submitted illustrations depict items that are identified as Storability Stacking Bins with Interlocking Channel and Accessories. These bins are made of either polypropylene (PP) plastic material or polyethylene (PE) plastic material. Each bin is completely opened at the top and the front side of each bin measures less than half the height of the other three sides of the bin. The bins will be imported in the following four sizes: 1) 4.125” from side to side, 7.375” from front to back, 5” high with a front side that measures 1.375” high. 2) 10.875” from side to side, 11” from front to back, 5” high with a front side that measures 2” high. 3) 14.75” from side to side, 16.5” from front to back, 7” high with a front side that measures 2.5” high. 4) 8” from side to side, 17” from front to back, 9” high with a front side that measures 2.5” high. The bins will be imported in the following colors: yellow, blue, green, red and black. Illustrations submitted of the yellow, blue and red bins show the colors to be particularly vibrant. Future imported bins of the same construction may be of additional sizes or colors, based on customer preference. All of these bins will have two molded edge strips, one on either side of the bottom, that run from the front to the back of the bin. The edge strips are tapered outward so as to project slightly. These edge strips improve the stability of the bin when resting on a flat surface. In addition, all of the bins also have channeled grooves on the top of the sides so that the extended edges on the bottom of one bin can fit into the channeled grooves at the top of another bin of equal side to side measurement, thereby allowing the bins to interlock and stack, one on top of the other. The bins can be used individually or in the stacked position for storage of household items such as pet foods, recyclables, children’s toys, sporting equipment, gardening supplies, crafts, organizing tools and loose parts. When the bins are stacked, the channeling grooves also act as slides or guides for the bins above, so they easily slide forward and allow top access to bins below. The top channeling grooves can also be used to accommodate a molded clear plastic dust cover (either included or sold separately) that will be held securely in place by the grooves on the top of both sides of the bin, while allowing for the ability to tilt open and close. Molded into the inside bottom, back, and front surfaces of the bins are raised grooves that run front to back and can be used to insert narrow plastic molded dividers (either included or sold separately) that allow for organization of items to be stored in the bin. On the outside surface of the front short side are molded slots that allow for the insertion of I.D. cards (not included) that can be used to identify the items that are stored in the bin. The bin with the largest side to side measurement has three card slots and each of the other sized bins referenced above has one card slot. When dividers are situated in place in the bin that has three card slots, the dividers are aligned with the slots so that separate sections can be labeled accordingly. The applicable subheading for the Storability Stacking Bins with Interlocking Channel and with or without lids and dividers 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