The tariff classification of a plastic rack designed to hold kitchen wrap from China

N141596 February 4, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic rack designed to hold kitchen wrap from China Dear Ms. Pendris: In your letter dated December 17, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Suction Wrap Rack w/3 Hooks, SKU# 69290. The rack is made of white molded acrylonitrile-butidiene-styrene (ABS) plastic material and it has two suction cups on the top of the back surface that are made of polyvinyl chloride (PVC) plastic material. The suction cups allow the rack to be attached to any smooth metal surface. The item measures approximately 5¾” long by 7½” in height. It has one horizontal ledge that is perpendicular to the top half of the front surface and measures approximately 4½” in length. Beneath that ledge the item also has two side by side horizontal ledges that are spaced 1½” apart, are perpendicular to the bottom half of the front surface and each of those ledges measures approximately 1½” in length. The ledges all measure approximately 2” in depth. This item is designed to hold up to two standard sized rolls of kitchen foil and/or wrap; one across the higher ledge and one across the two lower ledges. The item also features three hooks along the bottom of the front surface that are designed to hang potholders, dishtowels, keys, etc. As you requested, the sample will be returned to you. The applicable subheading for SKU# 69290 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The duty rate 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