The tariff classification of a plastic paint mixer from China

N078862 October 28, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Aurelien Durant Innovative Paint Equipment North America LLC 1000 Heritage Center Circle Round Rock, TX 78664 RE: The tariff classification of a plastic paint mixer from China Dear Mr. Durant: In your letter dated October 4, 2009, you requested a tariff classification ruling. A photograph was provided with your letter. The paint mixer consists of a three section mixing blade mounted onto a shaft designed for attachment to a power drill in place of a drill bit. The paint mixer itself does not contain any power source but uses the outside power source of the drill to mix paint. The mixing blade and the shaft are both composed of plastics. The paint mixer is available in two sizes, one designed to mix paint in a one gallon container and the other designed to mix paint in a five gallon container. The one gallon version is approximately 272 millimeters in height with a blade diameter of 50 millimeters. The five gallon version is approximately 432 millimeters in height with a blade diameter of 78 millimeters. The applicable subheading for the plastic paint mixer will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent. 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