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NY N013041




July 17, 2007

CLA-2-39:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of plastic containers with a carrying holder from Taiwan

Dear Ms. Davidson:

In your letter dated June 13, 2007 you requested a tariff classification ruling.

The submitted sample is identified as a utility box, SKU# 10043526. This item is made of 100% polypropylene and is comprised of eighteen clear plastic containers, each inserted in an opened slot of a two sided plastic holder, which is black in color. The holder has nine slots on each of its two sides, and the sole purpose and function of the holder is to store the eighteen plastic containers.

The holder can stand upright or can be laid down on one side or the other. When laid down on one side, the holder rests on the bottoms of the nine containers that are held in place on that side and protrude through their slots. When standing upright, the holder balances on four hinges that are located on its bottom surface. The holder measures 13-1/2 inches high by 11-1/2 inches long by 2 inches wide. On the top surface of the holder, when standing upright, is a carrying handle. On each of the two sides of the handle is a molded plastic tab latch that keeps the two sides of the holder together by snapping closed over a small plastic section of the opposing side. When snapped opened, the handle is split in two, lengthwise, down the middle. Although the plastic containers protrude through the slots in which they are inserted, so that whatever contents that are contained can be viewed from the outside of the holder, it is only by opening the holder that access to the contents of the containers can be gained.

You state that this item “is designed for the purpose of storing often-used tools, as well as cosmetics, art supplies or small toys”. When the holder is opened, each container can be removed by snapping out of the slot in which it is inserted. Each container has a molded plastic clip on one side so that if the container is removed from the holder, it can be hung on a belt or elsewhere. The container can also sit independently on a tabletop or other surface. Each container has a lid that snaps opened on one side and is attached to the container by hinges on the opposing side.

The applicable subheading for SKU# 10043526 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articlesof 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,

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