The tariff classification of a plastic display case from Taiwan

N021653 February 7, 2008 CLA-2-39:OT:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Geri Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a plastic display case from Taiwan Dear Ms. Davidson: In your letter dated January 8, 2006, you requested a tariff classification ruling. The picture submitted with your request depicts a clear plastic display case identified as SKU# 10045811. The case measures 12 1/8 inches long by 3 1/4 inches high by 2 inches deep. The case is imported empty and is designed to protect and display collections or memorabilia. The applicable subheading for the plastic display case will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division