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NY N009906




April 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.10.4000

Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495

RE: The tariff classification of plastic coasters from China.

Dear Ms. Ramsey:

In your letter dated April 10, 2007, you requested a tariff classification ruling.

The submitted sample is identified as a set of four “Bull’s-eye Coasters”, item number 59270. The flexible coasters are made of PVC material. They stay securely in place while protecting your furniture from watermarks and scratches. The coasters can be used on a coffee table, desktop, bookshelf or on a kitchen or dining room table. The set of coasters includes one of each of the following colors: red, orange, green and blue. Each coaster has the pattern of a bulls-eye target, in which there are a series of seven circular designs, each decreasing in diameter, with the design on the perimeter of the coaster having the largest diameter and the one in the center having the smallest diameter. The design of each coaster is of one of the four colors referenced above, and is slightly raised from the white backdrop of the coaster. Each coaster measures 3-7/8” in diameter, in its’ entirety.

The applicable subheading for the plastic coasters will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: 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,

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