The tariff classification of a plastic novelty CD holder from China.

NY I83345 July 2, 2002 CLA-2-39:RR:NC:SP:222 I83345 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Marta De la Cuesta Sherry Manufacturing Company 3287 NW 65th Street Miami, FL 33147 RE: The tariff classification of a plastic novelty CD holder from China. Dear Ms. De la Cuesta: In your letter dated May 20, 2002, you requested a classification ruling. The submitted sample, item number CDH#1, is a novelty CD holder made in the shape of the skeleton of a fish. This product is made of plastic with slots to hold 10 CDs. Your letter of inquiry states that you intend to import this item in assorted designs. In our opinion this CD holder would be used in and around the home. The applicable subheading for the novelty plastic CD holder, item #CDH#1, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household 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 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