The tariff classification of a drawer liner

N056458 April 27, 2009 CLA-2-39:OT:RR:NC:4:221 CATEGORY: Classification TARIFF NO.: 3921.19.0000 Ms. Silke Rees Waterloo Industries, Inc. 137 West Forest Hill Ave. Oak Creek, WI 53154 RE: The tariff classification of a drawer liner Dear Ms. Rees: In your letter dated March 30, 2009, you requested a tariff classification ruling. A sample was provided with your letter. The drawer liner (Item 10855A10) is a rectangular sheet composed of polyethylene foam plastic that is slightly textured on both surfaces. This liner measures 11.5 inches in width by 16.5 inches in length by 0.062 inch in thickness, but is available in other sizes. The drawer liner is marketed for use in toolboxes, cabinets or shelves. It is designed to keep tools and other objects from sliding. The classification provided below is applicable to liners imported in the form of rectangular sheets that have not been further worked, e.g., by hemming or rounding of corners. The sample is being returned as you requested. The applicable subheading for the drawer liner will be 3921.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 percent ad valorem. You did not identify the country of origin. The rate of duty provided above is the rate applicable to the 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