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NY K87839




August 5, 2004
CLA-2-39:RR:NC:SP:221 K87839

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.90.5500

Mr. Richard Wadiri
Naito Design
900 Livingston Avenue
North Brunswick, NJ 08902

RE: The tariff classification of a plastic CD can rack from China.

Dear Mr. Wadiri:

In your letter received in this office on July 14, 2004, you requested a classification ruling.

The submitted photocopy depicts item number 1205, a CD can. This product is designed to look like a soda can in the middle but can function as a CD rack. It is made of polyvinyl chloride material (PVC). The CD can is printed with the words “Relax Cola”. The CD rack can hold up to 10 CDs. The CD rack is made so that both ends will slide in and out. However, only one end can be extended or shortened at a time. The rack incorporates a stand on each end that enables the rack to remain in place. The stands can be folded into the slots when not in use. This product will be used in and around the home to store and protect CDs.

The sample is returned as you requested.

The applicable subheading for the plastic CD can rack will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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