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NY N014558




August 7, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.10.0000

Mr. Curtis Dall
Wellspring
339 East Cottage Place
York, PA 17403

RE: The tariff classification of a plastic cup organizer set from China.

Dear Mr. Dall:

In your letter dated July 18, 2007, you requested a tariff classification ruling.

Photographs were provided with your letter. The cup organizer is composed of polyurethane foam plastic and is designed to fit into the cup holder of an automobile. The cup organizer is imported with a note pad and small pen. The cup organizer measures 7½ inches in height, and will be imported in four different colors. The cup organizer, pen and note pad are classified together as a set in the heading applicable to the good which imparts the essential character of the set. In this instance, the cup organizer imparts the essential character. Although the cup organizer will be marketed for use in automobiles, it is of the class or kind principally used to store general office supplies.

The applicable subheading for the cup organizer set will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsoffice or school supplies. 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,

Robert B. Swierupski
Director,

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