The tariff classification of a plastic organizer from Italy

N021761 February 1, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri Davidson The Container Store 500 Freeport Pkwy Coppell, TX 75019 RE: The tariff classification of a plastic organizer from Italy Dear Ms. Davidson: In your letter dated January 9, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Flora Cutlery Holder, SKU# 10015552. It is made of a translucent styrene-acrylonitrile plastic material and stands 4-7/8” high. It can be used to hold cutlery and napkins on a countertop or buffet, as well as to hold pens and pencils on a desk, a bunch of flowers, scrapbooking tools or arts and crafts supplies. Two of these holders can be stacked for functional storage creations and they can be nested for compact storage when not in use. Although this holder is specifically described as a cutlery holder, it is of a class or kind of merchandise principally used as an all purpose organizer, to hold any of a wide variety of items around the home. The applicable subheading for SKU# 10015552 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