The tariff classification of a wall hook set from China

N118519 August 19, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3925.90.0000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019-3863 RE: The tariff classification of a wall hook set from China Dear Ms. Davidson: In your letter dated August 3, 2010, you requested a tariff classification ruling. The sample submitted with your request, identified as a birdie wall hook set, SKU #10053300, is a set of three hooks designed to be mounted onto a wall by means of screws. The hooks are molded from nickel plated ABS (acrylonitrile-butadiene-styrene) plastic in the shape of the front half of a small bird. The hooks are suitable for holding lightweight items such as towels, scarves or hats. There is a small magnet under the beak that can be used to hold metal objects such as keys and a slit in the beak that can be used to hold correspondence. The sample is being returned as you requested. The applicable subheading for the wall hook set, SKU# 10053300, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: 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