The tariff classification of a plastic multi-purpose organizer from Taiwan

N021493 January 30, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic multi-purpose organizer from Taiwan Dear Ms. Ramsey: In your letter dated December 18, 2007 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Multi-Purpose Circular Organizer, SKU# 64420. This item is made of 100% clear acrylic. It is circular in shape and has a diameter of 7-7/8” and stands 3-1/8” high. It has six separate compartments that can be used for storing screws, nuts, bolts, beads, needles, bobbins and other small items. It is dishwasher safe. The applicable subheading for SKU# 64420 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division