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NY R03997





June 21, 2006

CLA-2-39:RR:NC:SP:221 R03997

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, Texas 75019

RE: The tariff classification of a drying rack from Italy.

Dear Ms. Davidson:

In your letter dated May 22, 2006, you requested a tariff classification ruling.

The drying rack, item VPN# 8071103, is made of plastics and is designed to sit inside the sink or on the counter top. It incorporates a cutlery cup that holds flatware upright for quick drying and has a draining mat attached to it.

The applicable subheading for the drying rack will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other tableware, kitchenware, other household articles, and toilet articles, of plastics: other. The rate of duty will be 3.4 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,

Robert B. Swierupski
Director,

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