The tariff classification of collapsible storage bin set from China

N359152 March 16, 2026 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Ms. Heather Fettes Greater Purpose Goods Inc. 282 Duncan Dam Haul Road, Box 167 Meadow Creek, British Columbia V0G 1N0 Canada RE: The tariff classification of collapsible storage bin set from China Dear Ms. Fettes: In your letter dated February 25, 2026, you requested a tariff classification ruling. Samples of the product were provided to this office and will be retained for training purposes. Item #FSCFSG2PACK, described as “Freezer Sanity,” is a set of two collapsible, stackable textile storage bins intended to store food items in a freezer chest, in a pantry, or on a shelf. Each open top, rectangular-shaped bin is constructed of 100 percent polyester oxford woven fabric coated with polyethylene (PE) on the exterior surface and rim. Each bin is held to shape by a 100 percent polypropylene (PP) rigid corrugated board panel and lined with 100 percent PP nonwoven fabric laminated with PE film on one side along the walls of the bin. Each storage bin measures 15 x 14 x 9 inches and features a fabric handle sewn to each side for carrying. The front is printed with the “Freezer Sanity” logo and text “never get lost in your freezer again.” Each bin also includes a removable base and divider constructed of a PP rigid corrugated board panel sandwiched between two layers of 100 percent PP nonwoven fabric laminated with PE film. The divider panel is held in place by a hook-and-loop system sewn on each width end of the divider and vertically on the interior center of the bin’s width walls. Each bin holds up to 50 pounds. You state that the storage bins set is also available in a larger size (19 x 14 x19 inches) and includes two divider panels (item # FSCFLG2PACK). You suggested classification of the “Freezer Sanity” under subheading 4202.92.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: With outer surface of sheeting of plastics or textile materials: Insulated food or beverage bags: Other.” We disagree. The freezer bins are for home and/or freezer storage not for travel. The bins are not akin to the cases and containers of heading 4202, HTSUS. The “Freezer Sanity” is a composite good consisting of a made-up textile article (heading 6307) and a plastic core (chapter 39). General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this case, we find the essential character of the storage bins to be the made up textile component. The applicable subheading for the “Freezer Sanity,” will be 6307.90.9891, HTSUS, which provides for “Other made-up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division