The tariff classification of a plastic compact dish rack from Italy.

NY R04000 June 19, 2006 CLA-2:39:RR:NC:SP:221 R04000 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 Dear Ms. Davidson: RE: The tariff classification of a plastic compact dish rack from Italy. Dear Ms. Davidson: In your letter dated May 22, 2006, you requested a tariff classification ruling. The submitted illustration depicts a compact dish rack identified as VPN number 034115. This product is composed of 100 percent polypropylene plastic. The compact dish rack is space-efficient and self-draining with a foldout mat. It accommodates plates, bowls and glasses and has a cutlery cup to hold flatware upright for quick drying. When not in use, the rack can fold closed to decrease its size by almost half. The applicable subheading for the plastic compact dish rack will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles and toilet articles, of plastics. The duty rate 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division