The tariff classification of a plastic cell phone and spare change holder from China

N070077 August 26, 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 cell phone and spare change holder from China Dear Ms. Davidson: In your letter dated July 16, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Mobi Phone Holder dish, SKU# 10050902. It is constructed of molded acrylonitrile-butadiene-styrene (ABS) plastic material over which is sprayed an epoxy-like lacquer coating. The dish measures approximately 6¾” x 5¼” and has a rim around the perimeter that is approximately ¾” high. The rim is designed to hold spare change in place. There is an oblong section in the middle of the dish that measures approximately 3 ¾” x 1 ¼” and stands approximately 2 ½” high. This middle section is open at the top and is designed to hold a cell phone or iPod in an upright position. There is an aperture at the bottom of the middle section that measures approximately 1½” x ½” and is designed to allow for the attachment of a cord (not included). The applicable subheading for SKU# 10050902 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