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NY N018368




October 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.10.4000; 3924.90.5600

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

RE: The tariff classification of a plastic slide n’ tilt cosmetic case from Vietnam and a plastic self-stick splatter shield from Taiwan.

Dear Ms. Ramsey:

In your letter dated September 28, 2007, you requested a tariff classification ruling.

The submitted sample is identified as a Slide n’ Tilt Cosmetic Case, SKU# 63280. This item is made of polystyrene (PS). It is rectangular in shape and has ten equisized compartments, situated in two rows, five compartments per row. However, it has four removable separators that allows for the increase in size of individual compartments, which would consequently reduce the number of compartments. The case is constructed with a front, back and two opposing shorter sides, as well as a bottom. However, it is completely opened at the top, for insertion of items to be stored. The slide n’ tilt cosmetic case is used to store cosmetics, medicines and cosmetic applicators. The plastic case fits inside most standard medicine cabinets and designed for the purpose of eliminating cabinet clutter. Self-adhesive hook and loop fasteners are included for the purpose of securing the case to the medicine cabinet. The case measures approximately 7-3/4” long by 3-1/4” wide by 2-7/8” high.

The submitted illustration depicts a second item identified as a Self-Stick Splatter Shield, SKU# 63120. The shield is made of translucent polystyrene (PS). It is designed as a stove-top guard that is used between the stove and counter-top, to protect the counter-top from grease and other food spatters. The shield also minimizes the risk of getting burned when preparing food in close proximity to the stove. It is installed by means of a self-adhesive track, which easily adheres to the counter. There are no tools or hardware required for installation. The shield slides in and out of the track to facilitate cleaning. The splatter shield measures approximately 20” long by 11” high and it is dishwasher safe.

The applicable subheading for SKU# 63280 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for SKU# 63120 will be 3924.10.4000, HTSUS, which provides for tableware, kitchenwareof plastics: tableware and kitchenware: other. The duty rate 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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