The tariff classification of a plastic display case from South Korea

N255971 August 29, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Roger R. Ramirez Blazon Displays P.O. Box 5761 Santa Clara, CA 95056 RE: The tariff classification of a plastic display case from South Korea Dear Mr. Ramirez: In your letter dated August 6, 2014, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Toy Display Case. This item is an unassembled rectangular case made of 1/8” thick clear acrylic plastic. It has 4 clear sides, a clear top and a black base. It also has 16 bolts, 16 screws, and 8 brackets to connect the sides. The bolts, screws and brackets are made of polished metal. There are also 4 thin black acrylic strips that are attached to the bottom of each side near the base that add a decorative element. The item’s dimensions are approximately 7.1” x 7.1” x 14.6” and it weighs approximately 2 pounds. This item is designed to display and protect toy action figures (not included in the importation). The applicable subheading for the Toy Display Case will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The regular 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division