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NY R02025

June 9, 2005

CLA-2-39:RR:NC:N2:221 R02025


TARIFF NO.: 3924.90.5500

Ms. Barbara Riley
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084

RE: The tariff classification of household storage bins from China.

Dear Ms. Riley:

In your letter dated May 23, 2005, you requested a tariff classification ruling.

The illustration submitted with your request depicts four bins of a type used for household storage. Item 585959 is a bin that tapers outward at the top and has a cut out handle at each end. It measures 22.75 inches by 13 inches by 11.5 inches. Item 585961 is a basket with sloping sides and a buckle across the middle. It measures 18 inches by 7.5 inches by 12 inches. Item 585960 is a storage basket with a strap at each end that is looped over and buckled to form a handle. It measures 24 inches by 13 inches by 15.75 inches. Item 585962 is a bin that tapers outward at the top with double strap handles. It measures 13.75 inches by 13.5 inches by 11 inches. In all cases the width of the bin at its top is greater than the width of the bin at its base. All of the storage bins are constructed of polyvinyl chloride (PVC) that is covered with fabric backed polyurethane sheeting.

You suggest classification of the bins as furniture in subheading 9403.80.6040 of the Harmonized Tariff Schedule of the United States (HTS). However, the bins are not classifiable as furniture since they are not designed to be floor standing.

The applicable subheading for the storage bins will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

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.


Robert B. Swierupski

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