The tariff classification of plastic drawer organizers from Taiwan

N185081 October 13, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic drawer organizers from Taiwan Dear Ms. Pendris: In your letter dated September 6, 2012 you requested a tariff classification ruling. The submitted sample is identified as a Snap N Fit Drawer Organizer, SKU# 69895. This item is comprised of 10 dividers, each made of high impact polystyrene (HIPS). Each divider measures approximately 19”L x 2¾”W and each divider is comprised of 19 panels. The dividers can perpendicularly interlock to create sections in a drawer and the panels can be individually snapped off to make the divider smaller as needed. This item is designed to be used in any size drawer that is 3” deep or more and is designed to organize a variety of items such as socks, lingerie, art supplies, make-up, etc. As you requested, the sample will be returned to you. The applicable subheading for Item Number 69895 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: 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