&&The product in issue is a basket-shaped article of plastics designed to hang inside kitchen cabinet doors and used for holding cleaning articles (sponges, brush, soap bottle, etc.). It is not meant to be installed permanently and can be easily removed.

&&You have asked for classification under 3923.10.90.90 which provides for other boxes, cases, crates and similar articles used for the conveyance or packing of goods. However, the Explanatory Notes to heading 39.23 state that "the heading excludes, inter alia, household articles such as dustbins, and cups which are used as tableware or toilet articles and do not have the character of containers for the packing or conveyance of goods, whether or not sometimes used for such purposes".&&&&Heading 39.24 includes, in part, other household articles, of plastics. Further, the Explanatory Notes state that this heading covers "Hygienic and toilet articles (whether for domestic or non-domestic use) such as […] soap dishes, towel rails, tooth-brush holders, toilet paper holders, towel hooks and similar articles for bathrooms, toilets or kitchens, not intended for permanent installation in or on walls". The product in issue is not for the conveyance or packing of goods and is not intended for permanent installation in or on walls. Therefore it is classified under heading 39.24 as other household articles.&&