CLA-2-39:RR:NC:SP:221 R03082
Ms. Mary Lou C. Francis
Ikea Wholesale, Inc.
100 Ikea Drive
Westampton, NJ 08060
RE: The tariff classification of plastic storage crates, storage bins and lids from Canada.
Dear Ms. Francis:
In your letter dated January 11, 2006, you requested a tariff classification ruling.
You have submitted illustrations depicting various general-purpose plastic storage containers and lids. These include crates with castors, storage bins and lids that are identified as listed below:
Article number 10064850, Vessla plastic storage crate with castors,
39x39x28 cm
Article number 20067240, Vessla plastic lid, 39x39 cm
Article number 20089242, Trofast plastic storage box, 42x30x36 cm
Article number 57454326, Trofast plastic storage box, 42x30x23 cm
Article number 60094072, Trofast plastic storage box, 42x30x10 cm
All of the articles are made from polypropylene plastic. The wheels on article number 10064850 are made from acetal and polyamide plastic. The Vessla crates and lids are sold separately. The Trofast storage bins can also be hung under a tabletop or shelf when used with the Trofast guide rail.
The applicable subheading for the Vessla storage crates and the Trofast storage bins will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Vessla plastic lids will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 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