The tariff classification of a plastic sweater organizer from China

N110381 July 9, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Michael J. Hall CSI International, Inc. 70 Jansen Avenue Suite 206 Essington, PA 19029 RE: The tariff classification of a plastic sweater organizer from China Dear Mr. Hall: In your undated letter, received in our office on June 15, 2010, you requested a tariff classification ruling on behalf of E-Z Do Inc. The submitted sample is identified as a 6-Shelf Sweater Organizer, item# 43885. The organizer is constructed of polyethylene vinyl acetate (PEVA) plastic material. It consists of six consecutive storage sections, one beneath the other, that are each open on one side for the insertion of sweaters. The other three sides of each storage section are transparent so that stored sweaters can be easily identified. The item measures approximately 12”W x 12”D x 48”H. The top of the organizer features a flap with a hook-and-loop fastener that is designed to facilitate the hanging of the item from a closet rod. The applicable subheading for item# 43885 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