CLA-2-73:RR:NC:N1:113 K87659

Ms. Yvonne M. W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

RE: The tariff classification of bathroom accessories from Taiwan.

Dear Ms. Richardson:

In your letter dated July 7, 2004, you requested a ruling on tariff classification.

The samples you provided are a soap dish, XC-0042, and a toothbrush holder, FX-0011. Both items are made of stainless steel.

The applicable subheading for these products 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 free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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