CLA-2-73:RR:NC:N1:113 I87195

Ms. Gillian Peirce
Polardreams International LTD
1100 North 4th Street
Fairfield, IA 52556

RE: The tariff classification of a shower caddy from China

Dear Ms. Peirce:

In your letter dated October 4, 2002, you requested a tariff classification ruling.

The merchandise is a shower caddy made of chrome-plated steel wire (item number LBH1261/1203BA). It has a hook and suction cups for hanging from the showerhead where it will hold products such as shampoo, soap, and razors. The caddy has 3 storage shelves and measures approximately 24 inches high by 11.5 inches wide, and 5 inches deep. The applicable subheading for the shower caddy will be 7324.90.00000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other. The 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 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division