CLA-2-39:OT:RR:NC:N4:422

Mr. Michael J. Hall
CSI International, Inc.
70 Jansen Avenue
Suite 206
Essington, PA 19029

RE: The tariff classification of a plastic 10-shelf shoe organizer from China

Dear Mr. Hall:

In your letter received on April 14, 2009, on behalf of E-Z Do Inc, you requested a tariff classification ruling.

The submitted sample is identified as a 10-Shelf Shoe Organizer. The organizer is constructed of polyethylene vinyl acetate (PEVA) plastic material. It consists of ten consecutive storage sections, one beneath the other, that are each open on one side for the insertion of shoes. The other sides are transparent so that stored shoes can be easily identified. The item measures approximately 6”W x 12”D x 50”L. The top of the organizer features a hook-and-loop fastener that serves to hang the item.

The applicable subheading for the 10-Shelf Shoe Organizer 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