The tariff classification of a plastic hot water bag from China

N237704 February 22, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Alice Liu Atico International USA, Inc. 501 S. Andrews Ave Ft. Lauderdale, FL 33301 RE: The tariff classification of a plastic hot water bag from China Dear Ms. Liu: In your letter dated January 23, 2013, you requested a tariff classification ruling. The submitted illustration is identified as a Hot Water Bag, Item Number A008HA00757. It is made of polyvinyl chloride (PVC) plastic material, has a 500ML capacity and measures 5.5”L x 10.6”H. It will be imported in 4 assorted colors. The applicable subheading for Item Number A008HA00757 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household 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, Thomas J. Russo Director National Commodity Specialist Division