The tariff classification of a desk tray from Japan.

N069141 July 29, 2009 CLA-2-39:OT:RR:E:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a desk tray from Japan. Dear Ms. Davidson: In your letter dated July 20, 2009, you requested a tariff classification ruling. A photograph was provided with your letter. SKU #10050727 is a clear molded polystyrene plastic tray designed for use on a desk to help organize writing pads, files and letters. The tray is stackable and measures 10 ¼ inches by 13 ¼ inches by 2 ½ inches in height. The applicable subheading for the desk tray 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