The tariff classification of plastic interlocking cutlery storage bins from Taiwan

N159475 May 6, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic interlocking cutlery storage bins from Taiwan Dear Ms. Pendris: In your letter dated April 5, 2011, you requested a tariff classification ruling. The submitted sample is identified as S/3 Cutlery Storage Trays, SKU# 69645. This item is comprised of three interlocking open top storage bins that are made of polypropylene (PP) plastic material. Each bin measures approximately 10¼” in length by 2½” in width by 1¾” in height. This item is designed to keep utensils and cooking tools neatly organized. As you requested, the sample will be returned to you. The applicable subheading for SKU# 69645 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: 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