The tariff classification of a plastic vacuum cleaner caddie from Australia.

NY 888657 August 23,1993 CLA-2-39:S:N:N6:343 888657 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street, East Ada, MN 49355-0001 RE: The tariff classification of a plastic vacuum cleaner caddie from Australia. Dear Mr. Coe: In your letter dated July 23, 1993, you requested a tariff classification ruling. You have submitted a sample of a plastic caddie which will be placed on top of a vacuum cleaner to hold attachments. You state that the caddie does not yet have a part number assigned to it. Two knobs stick up in the front of the caddie. They are each designed to hold attachments. A shallow circular cup between the two knobs is intended to hold a canister of carpet freshener powder. On the underside of the caddie, are three small strips of double sided tape to secure the caddie to the vacuum. The vacuum can be sold without the caddie attached. The item is sold separately from the vacuum and is an optional piece of equipment. The applicable subheading for the plastic caddie will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport