The tariff classification of plastic drawer organizers from Italy.

NY R04001 June 19, 2006 CLA-2:39:RR:NC:SP:221 R04001 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 plastic drawer organizers from Italy. Dear Ms. Davidson: In your letter dated May 22, 2006, you requested a tariff classification ruling. The submitted illustration depicts a butterfly extendable cutlery holder identified as VPN number 053015. This product is composed of 100 percent polypropylene plastic. This cutlery holder is specifically designed to accommodate oversized and long utensils. The drawer organizer is .42 cm long and can extend in width from .32 cm to .50 cm. The applicable subheading for the plastic drawer organizer 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