The tariff classification of a plastic base and cover for an abrasive stone from China

N091827 February 5, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Paul Vroman DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a plastic base and cover for an abrasive stone from China Dear Mr. Vroman: In your letter dated January 19, 2010, on behalf of Lansky Sharpeners, you requested a tariff classification ruling. A photograph was provided with your letter. The base and its cover are composed of molded acrylonitrile-butadiene-styrene ABS plastic. The base serves as a holder for a sharpening stone. The sharpening stone, which is not imported with the base, will be permanently attached to the base with glue after importation. The base has rubber feet to secure it to a surface and keep it from slipping when the sharpening stone is in use. The applicable subheading for the ABS plastic base and cover 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 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