The tariff classification of a plastic photograph holder ball from China

N034163 August 22, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a plastic photograph holder ball from China Dear Ms. Davidson: In your letter dated July 17, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Fotoball, SKU# 10048244. This item is round in shape and is comprised of a clear polypropylene (PP) plastic material and a acrylonitrile-butadiene-styrene (ABS) plastic material that is silver in color. Attached to the top of the item is a plastic cord that facilitates hanging. This item is also imported with ABS material that is gold in color rather than silver, and is identified as SKU# 10048245. This item has a circumference of 6-1/2 inches. It can be opened by pulling down on the bottom section and four small pictures can be inserted. The item can then be closed by pulling on the plastic cord. The pictures can be viewed through the clear plastic center portion of the item. The applicable subheading for SKU# 10048244 and SKU# 10048245 will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: picture frames. 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