The tariff classification of a paint roller storage container

N112995 July 8, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Jonatan Modiano Promax Solutions of South Florida LLC 3700 Island Blvd., Suite 3 Aventura, FL 33160 RE: The tariff classification of a paint roller storage container Dear Mr. Modiano: In your undated letter, which was received in this office on June 30, 2010, you requested a tariff classification ruling. The descriptive literature included with your request depicts a cylindrical container made of polypropylene plastic designed to fit a paint roller. The container is intended primarily for short term storage of a paint-soaked roller, e.g. during lunch breaks, overnight, or between jobs. The container rests on a two legged stand to keep it raised off the ground at an angle, allowing paint drips to fall to the bottom of the container. A slot at the top accommodates the roller handle so that the lid may be closed even though the roller cover has not been removed from the handle. The closed container keeps the paint-filled roller wet so that it is ready for reuse. It eliminates the need for daily washing of paint rollers and keeps the roller nap from drying out between uses. You suggest classification in subheading 3923.90.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…buckets and pails, with or without lids or other closures, having a capacity of less than 11.36 liters. However, Customs & Border Protection Headquarters has ruled that the articles of heading 3923 are those that are used in the conveyance or packing of bulk goods and commercial goods, not items in the possession of the consumer. While the heading would apply to a plastic container used for packaging a gallon of paint for retail sale, it does not apply to a container purchased empty by a consumer for storing a paint roller that is the possession of the consumer. You did not identify the country of origin of the container. The rate of duty provided below is the rate applicable to the product when manufactured in countries with which the United States has Normal Trade Relations. The applicable subheading for the paint roller storage container will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division