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NY N019354




November 29, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

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

RE: The tariff classification of a plastic covered three-drawer organizer from China.

Dear Ms. Davidson:

In your letter dated October 30, 2007, you requested a tariff classification ruling.

The submitted sample is identified as a jewelry cube, SKU# 10044692. This item measures 6-1/2 inches long by 6-1/2 inches wide by 6-1/2 inches high. The cube is made of cardboard that is covered on all external surface areas with cellular polyurethane (PU) sheeting. The cube contains three drawers, each of which has a front side that is also made of cardboard that is covered with cellular polyurethane sheeting. The external surface area of the two sides, the back and the bottom of each drawer are covered with flocking material and all of the inside surfaces of each drawer are also covered with flocking material. When the drawers are in place in the cube, only the polyurethane surfaces of the cube and the front of the drawers are visible. The front of each drawer is fashioned with a metal loop that serves as a handle for opening.

This cube can be used on a dresser as a valet or jewelry organizer, on a desk for accessories and pens or in a drawer for general organization. You have stated that it can also be used on a bedside table, an end table or a desk as “a safe place to set a pair of glasses.” Therefore, although you have identified this item as a jewelry cube, it is not specially designed for the storage, organization or protection of jewelry. It is a multi-use storage container for various accessories and supplies in and around the home.

The applicable subheading for SKU# 10044692 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articlesof plastics: other: 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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