The tariff classification of plastic flyswatters with telescopic handles from China

N282231 January 31, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Heather Laverty The Camelot Company 9865 W Leland Avenue Schiller Park, IL 60176 RE: The tariff classification of plastic flyswatters with telescopic handles from China Dear Ms. Laverty: In your letter dated December 28, 2016, on behalf of Charles Amash Imports, Inc. d/b/a GRIP On Tools, you requested a tariff classification ruling. The two submitted illustrations depict two items that are respectively identified as a Telescopic Flyswatter, Item# 54070 and a Jumbo Telescopic Fly Swatter, Item# 54071. These items are made of plastic and each has a dipped rubber grip telescopic handle that enables the item to increase in length. The telescopic handle of Item# 54070 enables the item to extend from 10½” to 34” in length and the telescopic handle of Item# 54071 enables the item to extend from 16” to 39” in length. The flyswatters are designed to be used to swat flies, bees and other nuisance bugs. The applicable subheading for Item# 54070 and Item# 54071 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division