The tariff classification of a plastic folding device from China.

NY I85318 August 21, 2002 CLA-2-39:RR:NC:SP:222 I85318 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Stephanie A. Goldfischer Grunfield, Desiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a plastic folding device from China. Dear Ms. Goldfischer: In your letter dated August 12, 2002, on behalf of your client, Telebrands, Corp., you requested a classification ruling. You have submitted a sample known as “Quick Fold”. This product contains 4 plastic panels that are designed with small slit openings. The plastic panels are attached together to form the “Quick Fold” device. This folding device can be used in and around the home to aid in folding shirts and pants. The garment is placed between the plastic panels in such a manner that it is perfectly folded when completed. Once the garment is folded, the plastic panels can easily be removed. The sample is returned as you requested. The applicable subheading for the plastic folding device 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