CLA-2-39:RR:NC:SP:222 F89013
Ms. Irene Kwok
CDP Asia Ltd.
26/F., Tower A. Southmark
11 Yip Hing Street
Aberdeen, Hong Kong
RE: The tariff classification of a plastic bathroom set from China.
Dear Ms. Kwok:
In your letter dated June 23, 2000, you requested a tariff classification ruling.
The submitted sample is a seven-piece bathroom set. It is identified as item #C-56110S. The set consists of a small mirror in a plastic frame, a plastic comb, a plastic soap container, a small nailbrush, a plastic cup, a plastic lotion bottle and a plastic mesh bath sponge. These items are packaged together in a cylinder plastic bag with a webbed handle and a top zipper closure.
The submitted set meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of different articles which are classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed together in a zippered plastic bag for sale directly to users without repacking. The plastic components impart the essential character to the set.
The applicable subheading for the plastic bathroom set will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles and toilet articles, of plastics: other, other. The rate of duty will be 3.4 percent ad valorem.
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 Alice Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division