Ms. Maria Normoyle
OEC Logistics, Inc.
133-33 Brookville Boulevard, Suite 306
Rosedale, NY 11422
RE: The tariff classification of an organic toilet seat and lid from China.
Dear Ms. Normoyle:
In your letter dated November 20, 2018, you requested a tariff classification ruling on behalf of your client Ginsey Home Solutions.
A sample was provided and will be returned separately.
The item under consideration is a toilet seat and lid that is made from a mixture of rice husk powder and wood powder that comes from scrap reclaimed wood. These are combined with silicon dioxide. The seat is molded through compression of the ground rice husk and wood powders. A glue is also used to further bind the components together. The toilet seat and lid is suitable for use with a standard toilet and features a plastic locking mechanism to secure the unit to the bowl. Hard plastic pieces are affixed to the bottom of the seat to prevent it from slipping when in use.
The applicable subheading for this organic toilet seat and lid will be 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[w]orked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: [o]ther, [o]ther.” The column one, general rate of duty is 2.7 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 at https://hts.usitc.gov/current.
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 Kristopher Burton at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division