The tariff classification of a plastic under-the-bed divided shoe bag from China.

N006454 February 23, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO. 3924. 90.5600 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic under-the-bed divided shoe bag from China. Dear Ms. Ramsey: In your letter dated January 30, 2007, you requested a tariff classification ruling. The submitted illustration depicts an under-the-bed divided shoe bag made of plastic material, identified as style number SKU 58830. This transparent storage bag with dividers holds up to eight pairs of shoes. It is designed with reinforced handles, located on each end, ensuring easy access. The zippered cover facilitates the addition or removal of shoes. The hook and loop fasteners facilitate the removal of the dividers to accommodate some boots. This storage shoe bag measures approximately 40” long by 24” wide by 6” high. The applicable subheading for the plastic storage shoe bag will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: 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 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division