CLA-2-39:OT:RR:NC:N4:421
Ms. Denise Young-Sang
Office Depot, Inc.
6600 North Military Trail
Boca Raton, FL 33496
RE: The tariff classification of collapsible office storage bins from China
Dear Ms. Young-Sang:
In your letter dated March 4, 2010, you requested a tariff classification ruling.
Three samples were included with your request. All are collapsible organizer bins used for office storage. Each is constructed with rigid paperboard side panels covered on the outer surface in one of three materials. Item LGNIN001-01 is covered with cellular polyurethane plastic sheeting backed with a uniformly dyed plain woven fabric for mere reinforcement. This combination is considered to be of plastics for tariff classification purposes. Item SMBIN002-01 is covered with woven folded paper strips. Item SMBIN003-01 is covered with woven textile fabric. The interior of the side panels in each of the styles is covered with textile fabric and the bottom of each bin consists of textile fabric. Each bin includes a rigid paperboard base covered with textile fabric that fits into the bottom of the bin to provide stability to the sides. Each bin also includes a removable lid made of rigid paperboard and covered with the same material as the sides of the bins. The essential character is imparted by the covering material.
The bins are available in two sizes. The small bins measure 10.75 inches in depth by 13.88 inches in width by 3.63 inches in height. The large bins measure 10.75 inches in depth by 13.88 inches in width by 10.63 inches in height. The bins are said to coordinate with wooden desks sold separately in your stores. These desks have open shelves for storage. The bins are sized so that when their covers are removed they fit into the shelves. Slots are cut into both the front and back panels of the bins. The slots can be used as hand-holders to facilitate transport of the bins from one location to another. They can also be used to facilitate removal of the bins from the shelves. Although you state that the bins are marketed as desk drawers, they are sold in packages that describe them only as organizer bins. They are similar in all material respects – size, shape and function – to other organizer bins used for office storage, and they belong to the same class or kind of merchandise as other office storage organizers.
The samples are being returned as you requested.
The applicable subheading for the organizers covered with plastic sheeting, Item LGNIN001-01, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the organizers covered with woven folded paper strips, Item SMBIN002-01, will be 4602.90.0000, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other (than of vegetable materials). The rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the organizers covered with woven textile fabric, Item SMBIN003-01, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division