The tariff classification of a plastic storage bin set from China.

N320563 July 30, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Mr. Godfrey Yeung Smart Concept Trading Limited Flat C&D, 12/FL, Mai Wah Industrial Building Kwai Chung China RE: The tariff classification of a plastic storage bin set from China. Dear Mr. Yeung: In your letter dated July 19, 2021, you requested a tariff classification ruling. An image was submitted in lieu of a sample. The product under consideration is described as a four-piece plastic storage bin set. Each set contains the following: a mini bin (2.95-liter capacity) measuring 10.07 inches by 7.095 inches by 2.95 inches; a small bin (3.95-liter capacity) measuring 10.06 inches by 7.09 inches by 6.1 inches; a medium bin (8.45-liter capacity) measuring 14.17 inches by 10.24 inches by 6.1 inches; and a large bin (15-liter capacity) measuring 14.16 inches by 10.23 inches by 9.37 inches. The bins are formed wholly of plastic, with all except the “mini” bin having cutout handles. None of the bins will include a lid. You have proposed classification of this storage bin set in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]ableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: [t]ableware and kitchenware: [o]ther.” The subject four-piece plastic storage bins may be used around the home, but are not designed nor intended explicitly for table, kitchen, or household use. They may carry a variety of generic items and can be used outside the home. Please see Headquarters ruling W968416, dated August 28, 2007. Therefore, classification in subheading 3924.10.4000, HTSUS, is precluded. As the storage bins within this four-piece set would be considered articles of plastic, and as they are not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division