The tariff classification of an acrylic magazine holder from Finland.

N076479 October 13, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.10.0000 Ms. Geri K. Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of an acrylic magazine holder from Finland. Dear Ms. Davidson: In your letter dated September 18, 2009, you requested a tariff classification ruling. A photograph was provided with your letter. SKU #10051552 is a magazine holder composed of molded acrylic plastic. It has four compartments and measures 10 inches in width by 10 inches in depth by 9 inches at its greatest height and has an angled front opening. The file can be used on a desktop to store and sort magazines, journals, catalogs and periodicals. The applicable subheading for the magazine holder 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