The tariff classification of plastic bookends from China

N055598 April 23, 2009 CLA-2-39:OT:RR:E:NC:4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plastic bookends from China Dear Mr. Crago: In your letter dated March 23, 2009, you requested a tariff classification ruling. You submitted descriptive literature on item A014DA00547, which is identified as an LED color-changing bookend. The bookend measures approximately 7 ½ inches by 8 ½ inches by 1 ½ inches and is styled in the shape of a man using his foot to hold back the books. It is made of plastics and incorporates a color changing electronic device powered by batteries. The batteries will not be included with the bookend. The color changing feature can be switched on and off, and is timed to shut automatically after 20 minutes. You state that the item will be marketed for household use. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. Additional U.S Rule of Interpretation 1(a) states that in the absence of special language or context which otherwise requires, a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Although you may market these particular bookends for household use, bookends belong to a class or kind of goods principally used in office settings. The applicable subheading for the bookends 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