The tariff classification of the "Under-the-Bed Security Drawer" from China.

N084058 December 8, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Vicki Valenzuela CRI2000, LP 2245 San Diego Avenue, Suite 223 San Diego, CA 92110 RE: The tariff classification of the “Under-the-Bed Security Drawer” from China. Dear Ms. Valenzuela: In your letter dated November 10, 2009, you requested a tariff classification ruling. The Under-the-Bed Security Drawer is described as a lockbox to protect valuables. It will be marketed to college students for use in student dorms to hold and secure valuable items such as laptop computers, wallets, MP3 players and cell phones. The box is composed of double-walled high density polyethylene plastic and has a hinged top cover and plastic wheels. It is sized to fit under a bed, measuring approximately 26 inches by 16 inches by 5 inches in outside dimensions with a storage capacity of 1090 cubic inches. The box has a steel lock and ships with 2 keys. It comes with a security cable so that it can be secured to a bed or other fixed location. The applicable subheading for the Under-the-Bed Security Drawer will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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