CLA-2-44:RR:NC:2:230 H86712
Mr. Mathews C. Herring
Allegheny Brokerage Company, Inc.
5389 CV Jackson Rd, Suite 1
Dublin, VA 24084
RE: The tariff classification of a wooden bucket shaped holder filled with personal care articles from China
Dear Mr. Herring:
In your letter dated January 6, 2002, you requested a tariff classification ruling. The ruling was requested on behalf of your customer, Fei Da Trading Company, Inc.
The product to be classified is referred to as a Bath Kit, Model No. W-2045. A sample of the product was submitted which will be returned to you as you requested.
The sample consists of a wooden bucket shaped holder containing a plastic mesh scrubber, a sisal wash mitt with a terry cloth back, a small wooden hand mirror, a massage brush with an elastic hand strap, a wooden hairbrush and a wooden comb.
The bucket holder is a 5-1/4 inch round container with a raised fixed handle. It is made of 3/8 inch thick solid wood. It is a general purpose caddy that can be used to hold and carry a variety of things.
Although sold together as a kit, the various articles are not classifiable as a set because not all of the articles are designed to meet a particular need or carry out a specific activity. The bucket holder has a function separate from the personal care articles. Each article in the kit is classifiable separately.
The applicable subheading for the wooden bucket holder will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.
The applicable subheading for the plastic mesh scrubber will be 3924.90.5500, HTSUSA, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the sisal wash mitt will be 6302.99.2000, HTSUSA, which provides for other toilet linen and kitchen linen, of other textile materials, other. The rate of duty will be 8.6 percent ad valorem.
The applicable subheading for the mirror, assuming that the reflecting surface of the mirror is made of glass, will be 7009.92.1000, HTSUSA, which provides for glass mirrors, framed, not over 929 cm² in reflecting area. The rate of duty will be 7.8 percent ad valorem.
The applicable subheading for the massage brush will be 9019.10.2050, HTSUSA, which provides for non-electric massage apparatus. The rate of duty will be free.
The applicable subheading for the hairbrush, if valued not over 40 cents each, will be 9603.29.4010, HTSUSA, which provides for hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cent each plus 7 percent ad valorem.
The applicable subheading for the hairbrush, if valued over 40 cents each, will be 9603.29.8010, HTSUSA, which provides for hairbrushes valued over 40 cents each. The rate of duty will be 0.3 cent each plus 3.6 percent ad valorem.
The applicable subheading for the wooden comb, if valued not over $4.50 per gross, will be 9615.19.2000, HTSUSA, which provides for other combs valued not over $4.50 per gross. The rate of duty will be 9.7 cents per gross plus 1.3 percent ad valorem.
The applicable subheading for the wooden comb, if valued over $4.50 per gross, will be 9615.19.4000, HTSUSA, which provides for other combs valued over $4.50 per gross. The rate of duty will be 28.8 cents per gross plus 4.6 percent ad valorem.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division