Plastic fridge storage bin HTS 3924.10.4000: why CBP called it kitchenware
GRI 1CBP classified this clear PET refrigerator storage bin under HTS 3924.10.4000 as plastic kitchenware at a 3.4% general duty rate, because it is a food-contact household article used to organize food inside a fridge.
Heading 3924 covers tableware, kitchenware and other household articles of plastics. CBP treated the fridge bin as kitchenware because its purpose is holding and organizing food, and it is stated to be food-safe. That pushes it into 3924.10 (tableware and kitchenware) rather than the residual 3924.90 (other household articles). The obvious alternative is heading 3926, 'other articles of plastics,' which is the catch-all for plastic goods not more specifically described. CBP does not reach 3926 here because 3924 is the more specific heading for a food-use kitchen item, and under GRI 1 the more specific heading controls. You could also imagine an argument for a refrigerator part, but a loose, removable storage tote is a stand-alone household article, not a refrigerator component. Final classification depends on the importer's actual product and should be confirmed by a licensed customs broker.
- Confirm on the spec sheet and invoice that the bin is food-contact/food-safe kitchenware, since that supports the 3924.10 kitchenware call.
- Check current Chapter 99 / 9903 status for China-origin plastics before budgeting landed cost — the 3.4% base is only part of the picture.
- Keep the resin identification (PET) and dimensions in your product file to distinguish kitchenware from a general plastic organizer.
| Path | Code | Base duty |
|---|---|---|
| Path CBP used — plastic kitchenware | 3924.10.4000 | 3.4% |
| Alternative — other articles of plastics illustrative | 3926.90.9985 | 5.3% |
| On a $40,000 shipment, 3.4% is $1,360 of base duty versus 5.3% ($2,120) under the plastics catch-all — about a $760 swing before any add-ons. This assumes the goods remain subject to any applicable Section 301 measure at entry; those Chapter 99 rates stack on top of the base rate, so verify current 9903 status and exclusions before you model landed cost. | ||
Illustrative comparison only. The alternative heading is one contrast possibility — the exact subheading for a different product configuration would need separate analysis (other Chapter 84/85 or specific provisions may apply). Any Section 301 / Chapter 99 figure assumes the goods remain subject to that measure at the time of entry; always verify the current Chapter 99 status and any applicable exclusions.
- China origin: Section 301 duties can dwarf the 3.4% base rate — model with the current Chapter 99 add-on, not the base alone.
- Loose sourcing language ('storage bin,' 'organizer') can invite a 3926 basket classification if food use isn't documented.
- If a lid or non-PET material is added later, the classification and even the duty rate can shift.
- Bin is textile-covered or fabric-bodied instead of molded plastic → Likely moves out of Chapter 39 toward a textile heading (as in the textile-bin rulings).
- Bin is not food-safe and marketed as a general closet/office organizer → Argument shifts toward 3924.90 other household articles or the 3926 plastics catch-all.
- Item is sold as a fitted, model-specific tray that snaps into a particular refrigerator → Could raise a refrigerator-parts argument under Chapter 84 rather than a stand-alone household article.
The food-use fact does the heavy lifting here. A clear tote is easy to wave off as generic plastic, but once the spec sheet says food-safe and 'store food in the fridge,' CBP treats it as kitchenware. Keep that language consistent from factory spec to commercial invoice.
- Invoice wording that names it as food storage kitchenware, not just 'plastic bin'
- Resin identification (PET) on the spec sheet
- Food-contact / food-safe statement or test documentation
- Dimensions and photos showing open-top, loose, non-fitted design
- Origin declaration and current Section 301 / 9903 review for China
- Note whether any lid, insert or non-plastic component is included
What HTS code did CBP use for the plastic refrigerator storage bin?
In ruling N333734, CBP classified the clear PET fridge bin under HTS 3924.10.4000 as plastic kitchenware at a 3.4% general rate. This is educational; your own product should be confirmed with a licensed customs broker.
Why isn't the fridge bin classified under 3926 as 'other articles of plastics'?
Heading 3926 is a catch-all for plastic goods not more specifically described. Because this bin is a food-use kitchen article, CBP treated 3924 as the more specific heading under GRI 1, so 3926 wasn't reached.
Does Section 301 apply to a China-origin plastic storage bin under 3924.10.4000?
China-origin plastics can carry Section 301 duties that stack on top of the 3.4% base rate. Verify the current Chapter 99 / 9903 subheading and any active exclusions at the time of entry.
What's the duty difference if my bin lands in 3926 instead of 3924.10.4000?
The 3924.10.4000 base rate is 3.4%, while the plastics catch-all 3926.90.9985 base is 5.3%. On a $40,000 shipment that's roughly a $760 base-duty difference, before any Section 301 add-on.
Would a textile or wooden storage bin get the same 3924.10.4000 treatment?
No. Material drives the heading. Textile-bodied bins were classified under textile provisions and wooden bins under wood-article headings in related rulings, not as plastic kitchenware. Confirm your specific bin with a broker.
Does adding a lid or handles change the classification of a plastic fridge bin?
Built-in handle grips didn't change the outcome in this ruling. A lid or a change in material could affect the analysis, so document any design changes and reconfirm before entry.