CLA-2-73:RR:NC:GI:113 A85730
Mr. Darren Frattali-Bridger
The Body Shop
P.O. Box 1409
Wake Forest, NC 27588
RE: The tariff classification of a caddy, soap dish, comb, brush and pumice from Taiwan, Hong Kong, China and Turkey
Dear Mr. Frattali-Bridger:
In your letter dated May 24, 1996 and received in this office on July 17, 1996, you requested a tariff classification ruling.
The merchandise consists of various articles used in the home for bathing and grooming purposes. Item number 4087 is a chrome-plated, steel, wire caddy. It has a handle with a wooden grip. The caddy measures approximately 10 inches long by 7 inches wide by 5 inches deep. It will be used to store bathroom products and accessories. Item number 5971 is a chrome-plated, steel, wire soap dish measuring approximately 5 inches long by 4 inches wide by 2 inches high. The caddy and soap dish are both made in Taiwan. Item number 2987 is an aluminum comb made in Hong Kong. The comb has a value of 49 cents. Item number 3107 is a shaving brush with a wooden handle. It is made in China and has a value of $1.05. Item number 2927 is a star-shaped piece of pumice. It will be applied to the skin to smooth rough skin areas. The country of origin of the pumice is Turkey.
The applicable subheading for the caddy and soap dish will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The general rate of duty will be 2 percent ad valorem.
The applicable subheading for the comb will be 9615.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, valued over $4.50 per gross. The general rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem.
The applicable subheading for the shaving brush will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, shaving brushes, hair brushes...other, valued over 40 cents each, other. The general rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.
The applicable subheading for the pumice will be 6804.30.0000, Harmonized Tariff Schedule of the united States (HTS), which provides for millstones, grindstones, grinding wheels and the like...of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials, hand sharpening or polishing stones. The general rate of duty will be free.
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 James Smyth at 212-466-2084.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division