The tariff classification of a plastic bin from China.

N333374 June 15, 2023 CLA-2-39:OT:RR:NC:N4:415                                                                                                CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Cayce Johnson Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE:      The tariff classification of a plastic bin from China. Dear Ms. Johnson, In your letter dated June 6, 2023, you requested a tariff classification ruling. An image was provided in lieu of a sample. The product under consideration is described as an extra-large plastic bin, SKU number 36683501. This bin is for general use and is made from injection-molded polypropylene plastic. All sides of the bin are solid except for two handle openings. The dimensions are 12 inches by 9 inches by 6 inches. In your ruling, you propose classification of this plastic bin within heading 3924, which provides for household articles of plastics. We disagree. In general, CBP has found that plastic storage bins and crates for household use have decorative features such as tapered sides, buckles, loops, handles with contrasting reinforcement, textile linings, or faux leather coverings. In addition, although sturdily constructed, household storage items are usually, though not always, constructed of plastic sheeting or of paperboard covered with plastic sheeting. This bin is marketed and sold as a general-purpose container and purchasers expect to use it as such, both inside and outside the home. Please see HQ W968416, dated August 28, 2007, which precluded classification of plastic storage bins in heading 3924. Therefore, this plastic storage bin would not be classified within heading 3924. As this extra-large plastic bin, SKU number 36683501, would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (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