The tariff classification of a plastic shoe organizer from Taiwan

N266612 August 4, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. David Chang Aloha Custom Services, Inc. 9215 Hall Rd Downey, CA 90241 RE: The tariff classification of a plastic shoe organizer from Taiwan Dear Mr. Chang: In your letter dated July 10, 2015, on behalf of Sun Mart International, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Shoe Pal. This item is a shoe organizer that is made of polypropylene (PP) plastic material and holds one pair of shoes. One shoe is held on the bottom and one on the top. The bottom and the top are configured like the open jaws of an alligator, with the bottom surface situated flat against the floor and the top surface at an angle with the bottom surface. There is raised curved tab at the lower part of the angled top surface, which is designed to hold the back of the heel of the top stored shoe in place and prevent slippage. The item has four height settings that can be adjusted for different sizes of shoes and the plastic on the bottom surface is vented to assist in sweat drying. The Shoe Pal measures approximately 9¾” by 4¼” by 7¼” and is imported in assorted colors. The applicable subheading for the Shoe Pal 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