CLA-2-39:RR:NC:N2:222
Ms. Donna Albert
D.L. Bynum & Co., Inc.
510 Plaza Drive, Suite 1890
Atlanta, GA 30349
RE: The tariff classification of a plastic hardware storage case with hardware from China
Dear Ms. Albert:
In your letter dated May 18, 2007, on behalf of IBS, LLC you requested a tariff classification ruling.
The submitted sample is identified as a Hardware Caddy, item# 2119. It is comprised of five plastic storage containers, each in the shape of a donut, with a round hole in the middle. Each storage container, in turn, has five separate compartments for organization of hardware. The hardware caddy includes a free-standing plastic cylindrical base that measures six inches in height. The hole in the middle of each storage container fits around the cylindrical base so that they can be stacked one on top of the other. The top of the base, which has an attached carry handle, is removable, and the base is hollow, so that drivers and other tools can be stored inside.
The storage containers are translucent, which provides for easy viewing of the contents. The storage containers are imported with over 600 pieces of steel and plastic hardware, such as nails, screws, picture hooks, etc, contained within the various compartments. As you requested, the sample will be returned to you.
The Hardware Caddy and the included hardware constitute “a set put up for retail sale” within the meaning of General Rule of Interpretation (GRI) 3. The plastic storage containers greatly facilitate the storage of numerous fasteners in various compartments where they can be clearly and quickly identified for use. Therefore, it is the opinion of this office that the plastic storage containers provide this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the plastic Hardware Caddy with included hardware will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division