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

Mr. Troy D Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a plastic Christmas light cord organizer from China

Dear Mr. Crago:

In your letter dated January 11, 2008 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as a Christmas Light Set & Cord Organizer, item number A075FA00759. This item is made of 100% polypropylene (PP) plastic material. It measures 8.75” wide by 7” high and is green in color. It is intended to function as a storage article for Christmas light cords. After the Christmas holiday, Christmas light cords can be wound around this organizer and it can then be placed in a closet or box with other Christmas decorations. This organizer enables tangle free storage that can extend the life of cords and extensions.

The applicable subheading for item number A075FA00759 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division