The tariff classification of a plastic tower DVD holder from China or Vietnam.

NY I88313 November 25, 2002 CLA-2-39:RR:NC:SP:221 I88313 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Sharon Roberson Case Logic, Inc. 6303 Dry Creek Parkway Longmont, CO 80503 RE: The tariff classification of a plastic tower DVD holder from China or Vietnam. Dear Ms. Roberson: In your letter dated November 6, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The plastic tower DVD holder (Model Number PT-1) is composed of molded polystyrene plastic. It is designed to hold DVD’s still in their cases. The tower is approximately 11 ½ inches in height, and is designed to sit on a piece of furniture in the home. As you requested, the sample is being returned. The applicable subheading for the plastic tower DVD holder 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