The tariff classification of plastic trash bag clips from Vietnam

N182777 September 29, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic trash bag clips from Vietnam Dear Ms. Pendris: In your letter dated August 25, 2011, you requested a tariff classification ruling. The submitted sample is identified as S/4 Trash Bag Clips, SKU# 69900. This item is comprised of four black clips made of acrylonitrile butadiene styrene (ABS) plastic material. The clips are designed to hold a liner bag in place within an open-top waste or trash can. Each clip measures approximately 3¼” long by 1¼” wide by ¾” deep. As you requested, the sample will be returned to you. The applicable subheading for the trash bag clips, SKU# 69900, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, 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