The tariff classification of a plastic three tiered organizer from China

N056322 April 28, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a plastic three tiered organizer from China Dear Ms. Davidson: In your letter dated March 25, 2009, you requested a tariff classification ruling. The submitted sample is identified as a three tier storage swirl organizer, SKU# 10049850. It is made of acrylic plastic material. The item consists of three round trays, each measuring approximately 3¼” in diameter. Each tray has a cone shaped protrusion on the top surface and an aperture on the bottom surface. The cone on the top surface of one tray fits into the aperture on the bottom surface of the next tray, so that the three trays can be stacked, one over the other, to form three tiers that measure approximately 6” in total height. Although the top of each of the two lower trays is covered by the bottom of the one above it when assembled, access can be gained to each tray by swiveling either or both of the two higher trays to one side or the other, around the cone protrusion of the next lower tray. The trays are designed to store small items. The applicable subheading for SKU# 10049850 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household 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