The tariff classification of an outdoor plastic key concealing case from Taiwan

N108099 June 24, 2010 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 an outdoor plastic key concealing case from Taiwan Dear Ms. Pendris: In your letter dated May 17, 2010, you requested a tariff classification ruling. The submitted sample is identified as an S/2 Sprinkler Hide-A-Key, SKU# 64560. This item consists of a two hollow cylindrical molded cases that are each made of acrylonitrile-butadiene-styrene (ABS) plastic material. Each case has a screw-on cap that is also made of ABS. The cap is molded to resemble the head of a sprinkler and the entire item has the appearance of a lawn sprinkler. The internal compartment is designed for the purpose of hiding keys on the grounds of a home. The item can also be used to hide small documents, notes or money. Each case measures approximately 4” in height with an internal compartment that measures approximately 2¾” in depth and 1½” in diameter. As you requested, the sample will be returned to you. The applicable subheading for SKU# 64560 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