N055199 N0 Ruling Active

The tariff classification of a plastic bur and tool holder from China

Issued April 7, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted illustration depicts an item that is identified as a Plastic Bur and Tool Holder. It is constructed of molded plastic material, is round in shape and is comprised of either two or three tiers. Each tier is recessed more than the one below it, in the manner of steps. Each tier contains numerous small apertures on the top surface, where drill bits, burs, or other small tools can be stored.

CBP rationale

The applicable subheading for the Plastic Bur and Tool Holder will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other.

Full text

N055199 April 7, 2009 CLA-2-39:OT:RR:E:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Michael F. Grady MFG Associates, LLC 5 Division Street Building D Warwick, RI 02818 RE: The tariff classification of a plastic bur and tool holder from China Dear Mr. Grady: In your letter dated March 19, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Plastic Bur and Tool Holder. It is constructed of molded plastic material, is round in shape and is comprised of either two or three tiers. Each tier is recessed more than the one below it, in the manner of steps. Each tier contains numerous small apertures on the top surface, where drill bits, burs, or other small tools can be stored. The applicable subheading for the Plastic Bur and Tool Holder 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

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