CLA-2-39:OT:RR:NC:N4:422
Ms. Susan DeMasi
CHF Industries, Inc.
8701 Red Oak Blvd.
Charlotte, NC 28217
RE: The tariff classification of plastic bathroom accessories from China.
Dear Ms. DeMasi:
In your letter dated January 22, 2019, you requested a tariff classification ruling.
You submitted a sample identified as the toothbrush holder from the “Grey Wood” collection of bathroom accessories, the style number prefix is EBD012. The article consists of a toothbrush holder in a tubular shape. The article measures approximately 5” in height with a 3” diameter across the open top and features a cross bar dividing the opening. The article is said to be predominantly made of resin, and a small amount of natural stone powder. The exterior surface of the toothbrush holder features a pattern imitating a natural wood grain. Your sample will be returned as requested.
You also submitted a photograph of other items, part of the “Grey Wood” collection, including a soap dish, tumbler, tissue box and waste basket. These items are also predominantly made of resin, and a small amount of natural stone powder. The exterior surface of these items also feature a pattern imitating a natural wood grain. All items are to be sold separately.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers all the components of the toothbrush holder, soap dish, tumbler, tissue box and waste basket in combination, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The toothbrush holder, soap dish, tumbler, tissue box and waste basket are composite goods. The toothbrush holder, soap dish, tumbler, tissue box and waste basket are composed of resin, and a small amount of stone powder which lends additional support the resin component. The resin is the major component and provides the bulk to the composition of the toothbrush holder, soap dish, tumbler, tissue box and waste basket.Therefore the resin provides these items with the essential character within the meaning of GRI 3(b).
The applicable subheading for the “Grey Wood” collection soap dish, toothbrush holder, tissue box and waste basket with the style number prefix of EBD012, will be 3924.90.5650, HTSUS, which provides for “…other household articles and hygienic or toilet articles, of plastics: other: other…other.” The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the “Grey Wood” collection tumbler with the style number prefix of EBD012, will be 3924.10.4000, HTSUS, which provides for “tableware, kitchenware…of plastics: tableware and kitchenware: other.” The rate of duty will be 3.4 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 the World Wide Web 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division