The tariff classification of a plastic scrapbook storage case from China

N261041 February 20, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Brett Stewart Michaels 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a plastic scrapbook storage case from China Dear Mr. Stewart: In your letter dated January 15, 2015, you requested a tariff classification ruling. The submitted sample is identified as a scrapbook storage case, style# SBC-350E. This item is made of pink translucent plastic material and measures approximately 14¼” by 14¼” by 3” in height. It has a lid that is attached by hinges on one side and has two snaps to effectuate closing on the other side. The lid also has a depression on the same side as the snaps that acts as a carry handle. It is sold in the scrapbooking section of your stores and printed on the retail label that is affixed to the front of the item are the words “scrapbook case.” You have suggested that this item is correctly classified in subheading 3924.90.5650. However, we do not agree that this item is correctly classified in the subheading that you have suggested. Scrapbooks have been determined to be correctly classified as other than household in heading 3926. See Headquarters Ruling Letter (HQ) W968385 dated May 16, 2007. Therefore, a case that is designed to hold a scrapbook is also correctly classified as other than household. The applicable subheading for style# SBC-350E will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division