The tariff classification of plastic drawer dividers from Taiwan

N109095 July 6, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct Inc. P.O Box 1199 Williston, VT 05495 RE: The tariff classification of plastic drawer dividers from Taiwan Dear Ms. Pendris: In your letter dated June 1, 2010, you requested a tariff classification ruling. The submitted sample is identified as S/2 Expanding Drawer Dividers, SKU# 64580. This item is made of acrylonitrile butadiene styrene (ABS) plastic material and is packaged for retail sale. Each package contains two dividers, each of which consists of three ABS sections. The edge of one section, which is “T” shaped, fits into the edge of the second section, which is in the form of a molded plastic sleeve. Incorporated within the sleeve is a spring that causes the “T” shaped section to be repelled if forced further into the sleeve. This action allows the divider to hold tight against the opposing inner walls of a drawer. The third section of each divider is an additional “T” shaped ABS part that can be assembled onto the end of the sleeve that is opposite to the end that receives the other “T” shaped section. When fully assembled, each divider has a perpendicular part (the “T” shape of each of the two outer sections) that is designed to be pressed against the inner walls of the drawer when the divider is situated within the drawer. When all three sections are fully assembled, the divider measures 22” in length and is designed to fit drawers from 18” to 21½” in length, as the spring allows the divider to be compressed. These items are designed to be used to organize kitchen drawers in order to keep them free from clutter. As you requested, the sample will be returned to you. The applicable subheading for SKU# 64580 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division