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NY L89278




January 6, 2006

CLA-2-39:RR:NC:SP:221 L89278

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive, P.O . Box 1199
Williston, VT 05495

RE: The tariff classification of the “Under-the-Cabinet Kitchen Organizer” from Taiwan.

Dear Ms. Marcoux:

In your letter dated December 21, 2005, you requested a tariff classification ruling.

A photograph and descriptive literature were provided with your letter. The Under-the-Cabinet Kitchen Organizer (#53690) is an organizer rack composed of plastic. It is designed for use inside a cabinet to organize items such as lids, trays and pans. It has removable, adjustable dividers that can provide for as many as five storage slots. The organizer can be used as a free standing rack, or it can be permanently mounted in the cabinet base through the pre-drilled holes. Installation hardware is not included.

The applicable subheading for the Under-the-Cabinet Kitchen Organizer will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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