CLA-2-83:OT:RR:NC:N1:121
Sharon Tuck
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a wall mounted iron soap dish from China
Dear Ms. Tuck:
In your letter dated June 14, 2021 you requested a tariff classification ruling.
The merchandise under consideration is described as an Iron Soap Dish with suction cups, SKU #23941601. This item is made of iron wire and includes two suctions cups on the back for affixing the soap dish to a shower wall or other tiled vertical surface. The soap dish measures 5.5 inches long x 4.25 inches wide x 1.75 inches high.
Consideration was given to classifying this item under heading 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary ware and parts thereof, of iron or steel: Other, including parts. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS at the international level. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. This office recognizes that the ENs specifically state that soap dishes are included as sanitary ware of 7324, as you had noted. However, this office also notes that classification under the HTSUS is guided by the General Rules of Interpretation (GRIs) to the HTSUS. GRI 1 states in pertinent part that “for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes….” Relevant to this issue, we note Section XV, Note 2, states that articles of chapter 82 or 83 are excluded from chapters 72 to 76 and 78 to 81. The subject wall mounted soap dish, which serves to store soap on a wall or other vertical surface, is specifically provided for in subheading 8302.50.0000, HTSUS. As the Section Notes are legally binding whereas the ENs are not, we must follow Section XV, Note 2, which excludes classification of the wall mounted soap dish in subheading 7324.90.0000, HTSUS.
This subject wall mounted iron soap dish is 1) made of metal; 2) affixed to a wall; and 3) used to organize and store household items. Based on these three factors, it is the opinion of this office that this wall mounted soap dish shares the essential characteristics or purpose with the exemplars in subheading 8302.50.0000, HTSUS, which provides for Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal.
The applicable subheading for the Iron Soap Dish with suction cups, SKU #23941601will be 8302.50.0000, HTSUS, which provides for Hat racks, hat pegs, brackets and similar fixtures and parts thereof, of base metal. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8302.50.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8302.50.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Jennifer Jameson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division