N245176 N2 Ruling Active

The tariff classification of a plastic stand from China

Issued September 13, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Item 933406 is a molded plastic stand. The stand is circular in shape and measures approximately 3 ¾ inches in bottom diameter, 3 inches in top diameter and 2” in height. It can sit on any flat surface. The center of the stand has a deep slot-like depression that allows a person to position a tablet or smartphone in either a portrait-style or landscape-style position. Although it is marketed as a holder for a mobile device, it is a general purpose stand that is suitable for holding a variety of articles, such as a recipe book, a note pad or business cards.

CBP rationale

a variety of articles, such as a recipe book, a note pad or business cards. The applicable subheading for the molded plastic stand, item 933406, 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/.

Full text

N245176 September 13, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Jeanette Arciero CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic stand from China Dear Ms. Arciero: In your letter dated August 9, 2013, you requested a tariff classification ruling. A sample was provided and will be returned to you as requested. Item 933406 is a molded plastic stand. The stand is circular in shape and measures approximately 3 ¾ inches in bottom diameter, 3 inches in top diameter and 2” in height. It can sit on any flat surface. The center of the stand has a deep slot-like depression that allows a person to position a tablet or smartphone in either a portrait-style or landscape-style position. Although it is marketed as a holder for a mobile device, it is a general purpose stand that is suitable for holding a variety of articles, such as a recipe book, a note pad or business cards. The applicable subheading for the molded plastic stand, item 933406, 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, Myles B. Harmon Acting Director National Commodity Specialist Division

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