CLA-2-39:OT:RR:E:NC:N4:421
Ms. Geri K. Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of desktop drawers and organizers from Japan.
Dear Ms. Davidson:
In your letter dated July 20, 2009, you requested a tariff classification ruling.
Photographs were provided with your letter. SKU #10050736 is identified as a Stackable Desktop Accessory Drawer. It is composed of molded polypropylene plastic and has a metal plate on the front for labeling. The drawer measures 5 ¾ inches wide, 8 inches deep and 3 5/8 inches high. SKU # 10050734 is identified as a Mini Desktop Organizing Station. The organizing station is a three compartment organizer composed of polypropylene plastic. The compartments are designed to hold desktop items such as notepads, pens, pencils, paperclips and other office supplies. The organizer measures 5 ¾ inches by 7 ¾ inches at its base so it can be stacked on top of the accessory drawer. The height is lower at the front to fit smaller accessory items and is higher at the back to fit notepads, letters and larger accessory items.
The applicable subheading for the stackable desktop accessory drawer, SKU #10050736, and the mini desktop organizing station, SKU # 10050734, will be 3926.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. 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