The tariff classification of plastic double shower hooks from Taiwan

N178655 September 1, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic double shower hooks from Taiwan Dear Ms. Pendris: In your letter dated July 27, 2011, you requested a tariff classification ruling. The four submitted samples are identified as Double Shower Hooks, SKU# 40025. These articles are made of white molded polypropylene (PP) plastic material. Although you submitted samples of four identical molded articles (in your letter you state that three were submitted), this item will be sold in a retail package that will include twelve identical molded articles. Each molded article measures approximately 3” in height by ½” in width by 2” in depth. Each molded article is actually comprised of three hooks: the large top hook that is designed to hang from a shower rod; a small reverse hook, that is located near the bottom on the inner side of the article and is designed to hang the shower liner; and a small button hook, that is located a little higher than the inner hook on the outer side of the article, and is designed to hang the decorative shower curtain. Neither the shower curtain or shower liner is included in the importation. As you requested, the samples will be returned to you. The applicable subheading for SKU# 40025 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: 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