The tariff classification of a plastic jewelry tool from China

N265593 July 8, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Frank Guerrera Hampton Direct 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of a plastic jewelry tool from China Dear Mr. Guerrera: In your letter dated May 28, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Jewelry Pal, Item# 40567. This item is made of white acrylonitrile-butadiene-styrene (ABS) plastic material. It is designed to be used to grasp jewelry to untangle knots and fasten bracelets. As you requested, the sample will be returned to you. The item consists of an ABS bulb-shaped hollow handle with a removable top, which is attached to two ABS prongs that cover plated steel pins that open and close by use of a lever that is attached by means of an aluminum rivet. Attached between the lever and the two prongs is a small round magnifier that is made of polymethyl methacrylate (PMMA) plastic material and measures approximately 1” in diameter. The item measures approximately 6” in length and the bulb measures approximately 1½” in diameter at its widest point. The applicable subheading for Item# 40567 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division