The tariff classification of the "Drill Dust Catcher" from China

N118996 August 23, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Janet Pendris Hampton Direct, Incc. 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of the “Drill Dust Catcher” from China Dear Ms. Pendris: In your letter dated August 10, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The Drill Dust Catcher, SKU #64940, is a tapered circular plastic case designed to catch dust formed when using a drill. The case measures 3 ½ inches at its widest diameter and 2 ¾ inches in height and consists of a collection cup and twist off lid. The dust collector has a non-slip surface that can be placed up against a wall. The drill bit is then inserted through a hole in the dust collector so that the drill bit can come in contact with the wall. Any dust caused by the drilling is caught in the case, which can be emptied and reused. As you requested, the sample will be returned. The applicable subheading for the Drill Dust Catcher, SKU #64940, 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