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NY N015984




September 12, 2007

CLA-2:39:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

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

RE: The tariff classification of a plastic 4-drawer cabinet from Japan.

Dear Ms. Davidson:

In your letter dated August 17, 2007, you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a 4-Drawer Cabinet, SKU# 10043299. The drawers and the cabinet are made of polypropylene (PP). The drawers are made from break-resistance clear plastic that provide for easy identification of, and easy access to, the contents that will be stored inside. This cabinet can be used to store hardware, craft supplies, makeup and other small items. It measures 3-1/4 inches by 8-3/4 inches by 12-1/2 inches high and is designed to stand on a tabletop or desktop rather than on the floor. In descending order from the top drawer downward, each drawer is a little longer than the one above it. Therefore, these drawers are identified as “step drawers.”

The applicable subheading for the plastic 4-step drawer storage cabinet will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: other. The duty rate 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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