CLA-2-39:OT:RR:NC:N4:421

Ms. Pattie Lynn Jackson
Dyno Merchandise
1571 West Copans Road
Pompano Beach, FL 33064

RE: The tariff classification of plastic bobbins from China

Dear Ms. Jackson:

In your letter dated June 10, 2011, you requested a tariff classification ruling.

The item is identified as SINGER 2141, plastic bobbins. The bobbins are designed for use in sewing machines. The user winds the bobbin with thread and inserts it into the sewing machine. The bobbin will be packaged 4 to a pack.

The applicable subheading for the plastic bobbins will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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
National Commodity Specialist Division