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NY R00656

August 11, 2004
CLA-2-39:RR:NC:SP:221 R00656


TARIFF NO.: 3926.10.0000

Ms. Jamie Castellanos
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of plastic holders for office supplies from China.

Dear Ms. Castellanos:

In your letter dated July 29, 2004, you requested a tariff classification ruling.

A photograph was provided with your letter. The polypropylene plastic holders (SKU# 10025670, 10025671, 10025672, 10025673) measure 4 ¾ inches in diameter and 6 inches in height. The holders are roughly cup shaped with flared, scooped tops and holes punched through them. The cups are designed for holding office supplies, such as pens, pencils, paper clips, rubber bands and other small desktop items.

The applicable subheading for the plastic office supply holders will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsoffice or school supplies. The rate of duty will be 5.3 percent ad valorem.

You also asked for the classification of plastic drawers with metal frames to form modular end tables, nightstands and other articles. Please provide a sample of
one drawer with metal legs. In addition, provide a cost breakdown showing the relative costs of the plastic versus the metal. Specify the type of metal.

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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