CLA-2-39:OT:RR:NC:N2:421
Mr. Mike Cawley
Vaughan Inc.
29 Scott Avenue, Suite 108
Brooklyn, NY 11237
RE: The tariff classification of a plastic bracket for sanitary wipes from China
Dear Mr. Cawley:
In your letter dated April 7, 2014, on behalf of The LLB Group LLC, you requested a tariff classification ruling.
Photographs were provided with your letter. The product is a mounting bracket designed to hold rectangular packages of sanitary wipes that dispense through a flip-top lid. The bracket is designed to be permanently affixed to a wall by means of screws. The bracket is shipped flat, but when installed will be folded and locked into a U-shape to form a cradle for the packages of wipes. The wipes are not imported with the bracket. The bracket is composed of injection molded plastics and incorporates two steel wires and a steel spring. The plastic components, which predominate overwhelmingly by cost and weight and which perform the principal role in the function of the product, impart the essential character.
The applicable subheading for the plastic mounting bracket for sanitary wipes will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division