CLA-2-39:OT:RR:NC:N4:422
Ms. Lesa Hubbard
JC Penney
2401 S. Stemmons Freeway
Lewisville, TX 75067
RE: The tariff classification of a plastic storage caddy from China
Dear Ms. Hubbard:
In your letter dated December 7, 2022, you requested a tariff classification ruling. A photograph and a sample were submitted along with your ruling request.
The item under consideration is a shower caddy, style #30307. The body is made of polyester mesh coated with polyvinyl chloride (PVC) plastic material. The trim on the shower caddie is made of a woven polyurethane (PU) coated polyester. The item measures approximately 8 inches long by 8.5 inches wide by 7 inches in height.
The caddy has an open-top central compartment and multi-open pockets around the center pocket. A carry handle that measures approximately 46 inches long is sewn at the top reaching from side to side. The item is for household use and is designed to store bath articles in the bathroom. Or it can carry toiletry articles from a bedroom to the bathroom. The plastic storage caddy is available in the colors of brown, blue, and pink.
You propose classification of the plastic storage caddie in subheading 4202.92.9700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, with outer surface of sheeting of plastic or of textile material, other, other, other, other.
As the shower caddie is used for the shower and not for travel, classification in subheading 4202.92.9700 is precluded. In addition, plastic mesh is not considered textile or plastic sheeting but a plastic article and is not permitted in the second half of heading 4202.
The applicable subheading for the shower caddy, style #30307 will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other… Other.” The rate of duty will be 3.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, 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 3924.90.5650, 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 on the World Wide Web at https://hts.usitc.gov/current.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division