The tariff classification of a plastic adjustable spice rack from China

N255349 August 6, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a plastic adjustable spice rack from China Dear Ms. Crossley: In your letter dated July 8, 2014, that was received in this office on July 17, 2014, you requested a tariff classification ruling. The submitted sample is identified as a Spicy Shelf stackable organizer, Item# SC011112. This item is made of acrylonitrile-butadiene-styrene (ABS) plastic material. It is packaged for retail sale and consists of two assembled shelves (which can be disassembled into five parts each and reassembled to make smaller by removing parts, if so desired), eight short legs, eight long legs, four leg supports and four assembled extenders (which can be disassembled into 3 parts each and reassembled to make smaller). Even when assembled, the shelves are adjustable to a wider or narrower configuration by sliding individual parts. The shelves can be used without the legs by attaching to existing pins in a kitchen cabinet or the shelves can be stacked, one on top of the other, by assembling them with the desired configuration of legs from that which is supplied in the retail package. The applicable subheading for Item# SCO11112 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 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division