The tariff classification of plastic cluster organizers from China

N051784 March 10, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of plastic cluster organizers from China Dear Ms. Davidson: In your letter dated February 6, 2009, you requested a tariff classification ruling. The submitted samples are identified as follows: Capelli Accessory Organizer, SKU# 10049535. This item is made of acrylic plastic material. It consists of seven cylindrical containers that are all open at the top and attached to each other in a cluster. The seven containers are of different sizes, ranging from 1-1/4 inches to 6 inches in height and 1-3/4 inches to 3-1/2 inches in diameter. This item can be used in the bathroom, kitchen or office. A picture on the marketing material depicts this item holding a hair dryer in the largest diameter container and lipstick and various toiletries in the other containers. The marketing material also references this item under the name “Bath Solutions.” Tubo Organizer, SKU# 10049538. This item is made of acrylic plastic material. It consists of seven cylindrical containers that are all open at the top and attached to each other in a cluster. The seven containers are of different sizes, ranging from 3-3/4 inches to 5-1/4 inches in height and 7/8 of an inch to 1-3/4 inches in diameter. This item can be used in the bathroom, kitchen or office. A picture on the marketing material depicts this item holding toothbrushes and toothpaste. The marketing material also references this item under the name “Bath Solutions.” The applicable subheading for SKU# 10049535 and SKU# 10049538 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles and hygienic or toilet 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