The tariff classification of desktop organizers from Japan.

N028954 June 18, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Gary D. Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of desktop organizers from Japan. Dear Mr. Hollis: In your letter dated May 20, 2008, you requested a tariff classification ruling. Photographs were provided with your letter. SKU #10047375 is a stackable desktop box constructed of molded polypropylene plastic. It has a sliding drawer for holding papers and other small items. SKU #10047418 is a stackable desktop horizontal document tray constructed of polystyrene plastic. SKU #10047375 and SKU #10047418 are sized so that they can be stacked with each other. SKU #10047374 is a desktop organizing station with multiple compartments constructed of polypropylene plastic. It has a large section in the back to hold files and a multi-divided section in the front to hold typical desktop items such as pens, pencils, stamps, paperclips and rubber bands. The front section is comprised of small boxes and dividers that can be arranged in multiple configurations depending on the individual’s storage needs. All three desktop organizers are available in either light translucent or dark translucent plastic. The applicable subheading for the plastic desktop organizers will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. 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