H88865 H8 Ruling Active

The tariff classification of plastic tabletop easels from Taiwan.

Issued March 1, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted two samples of tabletop easels made of plastic. They are designed with two L-shaped pieces of plastic attached together. When open, the easels expand approximately 6 inches and stand in an upright position. The easels will be used in and around the home for holding a plate, photograph or other decorative items. The samples are returned as you requested.

CBP rationale

a plate, photograph or other decorative items. The samples are returned as you requested. The applicable subheading for the plastic easels will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: other. The rate of duty will be 3.4 percent ad valorem.

Full text

NY H88865 March 1, 2002 CLA-2-39:RR:NC:SP:222 H88865 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Julie Scoggan Evans and Wood & Co., Inc. 612 E. Dallas Rd. #200 Grapevine, TX 76051 RE: The tariff classification of plastic tabletop easels from Taiwan. Dear Ms. Scoggan: In your letter dated February 22, 2002, on behalf of your client Hobby Lobby Stores, Inc., you requested a classification ruling. You have submitted two samples of tabletop easels made of plastic. They are designed with two L-shaped pieces of plastic attached together. When open, the easels expand approximately 6 inches and stand in an upright position. The easels will be used in and around the home for holding a plate, photograph or other decorative items. The samples are returned as you requested. The applicable subheading for the plastic easels will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: other. The rate of duty will be 3.4 percent ad valorem. 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

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