The tariff classification of a cord lock from China and Taiwan

N117684 August 20, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Lynne Wilson-Campbell J.L. Wilson, LLC 24 North Pintail Drive Ocean Pines, MD 21811 RE: The tariff classification of a cord lock from China and Taiwan Dear Ms. Wilson-Campbell: In your letter dated July 30, 2010, you requested a tariff classification ruling. A sample cord lock was provided with your letter. The cord lock is a three-piece locking mechanism used to secure cords or drawstrings. It consists of a plastic barrel, a plastic plunger that fits into the barrel, and a metal spring that sits inside the barrel below the plunger. When the plunger is depressed into the barrel, the holes on each of those two components line up, allowing a cord to be inserted and to move freely. When the tension is released on the spring, the plunger is pushed up the barrel so that the holes are no longer aligned and the cord is locked into place. The imported cord lock will be used to secure a drawstring on a tote bag for a folding beach umbrella. The applicable subheading for the cord lock 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