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NY N018455




October 23, 2007

CLA-2-39:OT:RR:E:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a display box from China.

Dear Ms. Davidson:

In your letter dated October 11, 2007, you requested a tariff classification ruling.

A photograph was provided with your letter. The display box (SKU #10044864) consists of a clear acrylic cube in a medium density fiberboard (MDF) base with a foam insert. The cube measures 5 inches in each dimension. The box is meant to display various types of collectibles and is suitable for use in a variety of places, such as a home, office or museum.

For the acrylic display box with the wood base, the indispensable function is the display and protection of the item it encases. The clear acrylic cube is the primary constituent material which accomplishes this function. The wooden base provides an aesthetic effect and supports the acrylic in an ancillary function. The essential character of the product is imparted by the acrylic component.

The applicable subheading for the display box will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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,

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