The tariff classification of a plastic plug from China

N237431 February 4, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.50.0000 Ms. Esta Knipper A.J. Arango Inc. 1515 E. 8th Avenue Tampa, FL 33605 RE: The tariff classification of a plastic plug from China Dear Ms. Knipper: In your letter dated January 15, 2013, on behalf of Florida State Distributors, you requested a tariff classification ruling. Pictures were provided with your letter. The product is a plastic plug or stopper designed to fit into the earphone jack of a cellphone to protect the opening from dust and water. The plug is available with various decorative toppers. The applicable subheading for the plastic cellphone plugs will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stoppers, lids, caps and other closures, of plastics. 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, Thomas J. Russo Director National Commodity Specialist Division