CLA-2-39:RR:NC:SP:222 F84636

Mr. Orlando Rodriguez
Almacenes PITUSA
P. O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

RE: The tariff classification of a plastic dust pan and plastic dust tray from China.

Dear Mr. Rodriguez:

In your letter dated March 14, 2000, you requested a tariff classification ruling.

You have submitted illustrative literature depicting plastic dust pans and plastic dust trays.

Item #C-38-R-0476 is identified as a plastic dust pan. It is designed with a 24” long stick handle. Item #C-38-R-0507 is called a plastic dust tray. This dust tray measures 10” long by 8-7/8” wide and 5” high. Both styles are of the kind of dust pan or dust tray that is used in and around the home. These items are available in an assortment of colors.

The applicable subheading for the plastic dust pan and plastic dust tray will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division