The tariff classification of a plastic earring organizer from China

N079557 October 15, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Janet Pendris Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic earring organizer from China Dear Ms. Pendris: In your letter dated September 3, 2009 and received October 8, 2009, you requested a tariff classification ruling. The item in question is identified as a Pierced Earring Organizer, SKU# 67280. It is made of Methyl Methacrylate-Styrene plastic material. This item is comprised of a flat holder that is situated upright on a stand. The holder and stand together measure approximately 6¼”L x 3¼”W x 9”H. The holder has three cut-out sections, one above the other. Each cut-out section is designed to provide space for earrings to dangle. Above the first cut-out section are four rows of small apertures, 10 apertures to a row and above each of the next two cut-out sections is one row of 10 apertures. Therefore the holder incorporates 60 apertures in total and can hold as many as 30 pairs of earrings such as posts, dangly, hoop and clip-top. The applicable subheading for Item Number 67280 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