The tariff classification of a plastic louver panel bin kit from Italy

N172136 July 12, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Lloyd MacKenzie Shelving 247 Limited Units 1-2 Newtown Trading Estate Green Lane Tewkesbury, Glos GL20 8HD United Kingdom RE: The tariff classification of a plastic louver panel bin kit from Italy Dear Mr. MacKenzie: In your letter dated June 22, 2011, you requested a tariff classification ruling. A photograph of the plastic louver panel bin kit was submitted with your request. The product consists of one plastic louver panel and fifteen plastic bins. The product is composed of polypropylene copolymer plastic material. The bins are imported in two different sizes, six large and nine small. The large bins measure 73 millimeters in height by 133 millimeters in width by 166 millimeters in depth. The small bins measure 50 millimeters in height by 95 millimeters in width by 100 millimeters in depth. The bins are designed to be mounted onto the plastic louver panel. The louver panel measures 385 millimeters in height by 323 millimeters in width. The hardware for the louver panel is not included. The plastic louver panel and the plastic bins are packaged together in a shrink wrapped cellophane material. This office considers the plastic louver panel bin kit to be a set for tariff classification purposes, with the essential character imparted by the plastic bins. The applicable subheading for the plastic louver panel bin kit will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The 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