The tariff classification of a plastic drain cover and stopper from China

N265450 June 26, 2015 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettesville, TN 37072 RE: The tariff classification of a plastic drain cover and stopper from China Dear Ms. Kessens In your letter dated June 5, 1015, you requested a tariff classification ruling, on behalf of your client, Dolgencorp. A picture was submitted in lieu of a sample. The item which will be imported is a 3-piece vinyl drain stopper and cover that will be sold together in a blister pack. The drain stopper is referred to as “Type A” and is a flat plastic round cover that can be used for all drains in any type of sink or basin found in the household or place of business. The drain cover is placed over a drain and measures approximately 4.5 inches in diameter. The drain stopper is referred to as “Type B” and is a flat plastic round cover with a metal pull ring that can be used to plug any drain in any type of sink or basin found in the household or place of business. The drain stopper is placed into the top of the drain where it meets the basin and is pulled out by means of the metal ring. It measures approximately 2 to 3 inches in diameter. The applicable subheading for the plastic drain cover and stoppers will be 3923.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division