The tariff classification of the "Fitset" display cases.

N046145 December 24, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Barbara Fitzpatrick Bausch and Lomb 1400 N. Goodman Street Rochester, NY 14609 RE: The tariff classification of the “Fitset” display cases. Dear Ms. Fitzpatrick: In your letter dated December 4, 2008, you requested a tariff classification ruling. Photographs were provided with your letter. The Fitset display cases are composed of molded plastics and are designed to display boxes of contact lenses in a doctor’s office. The cases will be imported empty and are available in three sizes suitable for use on a table or desk: 13.58 inches in length by 15.74 inches in width by 14.56 inches in height; 13.58 inches in length by 15.74 inches in width by 26 inches in height; and 16.53 inches in length by 18.11 inches in width by 10.51 inches in height. The applicable subheading for the Fitset display cases 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. You did not state the country of origin. The rate of duty provided above is the rate applicable to this merchandise when it is made in a country with which the United States has Normal Trade Relations. 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