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NY R00597

August 18, 2004
CLA-2-39:RR:NC:SP:221 R00597


TARIFF NO. 3924.90.5500

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a plastic CD rack with built in black light from Taiwan.

Dear Mr. Crago:

In your letter dated July 20, 2004, you requested a classification ruling.

You have submitted an illustration of item number W014DA05940, a CD rack with a black light. The CD rack is made of plastic and it holds 36 CDs. The black light is composed of an F815 black tube that incorporates an on/off switch. This CD rack measures 13.25 inches high and it will be available in three assorted colors. This item will be used in the home to store and protect CDs. In our opinion, the plastic components give the CD rack its essential character. Therefore, classification of this item will be in Chapter 39.

The applicable subheading for the plastic CD rack will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

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.


Robert B. Swierupski

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