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NY 818607

February 14, 1996

CLA-2-39:RR:NC:TP:221 818607


TARIFF NO.: 3924.10.5000; 3924.90.5500; 3925.90.0000

Ms. Mary A. LaValley
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of plastic bathroom accessories from Canada.

Dear Ms. LaValley:

In your letter dated January 23, 1996, on behalf of Bo Plastik, Inc., you requested a tariff classification ruling.

A catalog of the plastic bathroom accessories was included with your request. The "Shelf Tablette" (Article Number 1160) and towel rack (Article Number 1170) are both designed to be permanently attached to a wall with screws. The shelf can be used to hold objects such as toothbrushes and toothpaste.

The toothbrush holder (Article Number 1240) has slots to hold toothbrushes and a plastic tumbler. The plastic tumbler is included and packaged for retail sale with the toothbrush holder. Article 1240 is classified as a set. The essential character is imparted by the toothbrush holder.

Other bathroom accessories include two waste baskets (Article Numbers 1290 and 1300), a tissue box cover (Article Number 1280) and a soap dish (Article Number 1230). The soap dish is not designed to be attached to the wall. Article 1450 consists of a soap dish, toothbrush holder, tissue box, tumbler and waste basket. These items will not be classified as a set, even if they are packaged for retail sale. Each item is classified separately.

The applicable tariff provision for the shelf tablette and towel rack will be 3925.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for builders' ware of plastics, not elsewhere specified or included, other. The general rate of duty will be 5.3 percent ad valorem.

The applicable tariff provision for the tumblers, when imported separately or as an item of Article 1450, will be 3924.10.5000, HTS, which provides for tableware and kitchenware of plastics, other. The general rate of duty will be 3.4 percent ad valorem.

The applicable tariff provision for the soap dish, waste baskets, tissue box cover and toothbrush holder with the tumbler will be 3924.90.5500, HTS, which provides for other household articles and toilet articles, of plastics, other. The general 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 CFR 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 Joan Mazzola at 212-466-5580.


Roger J. Silvestri

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