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NY C88307

June 5, 1998

CLA-2-83:RR:NC:MM:113 C88307


TARIFF NO.: 8302.50.0000; 7907.00.1000

Ms. Theresa Stavola
Circle International, Inc.
540 Rockaway Avenue
Valley Stream, NY 11581

RE: The tariff classification of assorted articles from China and Taiwan

Dear Ms. Stavola:

In your letter dated May 26, 1998, on behalf of Melard Manufacturing Corp., you requested a tariff classification ruling.

The merchandise consists of various zinc and plastic articles that will be installed in the bathroom. They include a soap dish, a toothbrush and tumbler holder, two towel bars, a towel ring, a robe hook, and a toilet paper holder. All items are designed to be permanently affixed to the wall with screws. The soap dish (item number 647238) and the toothbrush and tumbler holder (item number 632348) are made of plastic and zinc. The two towel bars are each 18 inches in length. One bar is made of zinc (series 7650, item number 76520C) and the other bar (item number 648208), of zinc coated with white plastic. The chrome-plated zinc towel ring (series 7600, item number 76022C) is 6 inches in diameter, and the double robe hook (series 7600, item number 76025PB) is made of brass-plated zinc. The last item is a zinc toilet paper holder (series 7650, item number 76527PB).

The applicable subheading for the robe hook, towel ring and bars will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. The rate of duty will be 0.7 percent ad valorem.

The applicable subheading for the toilet paper holder will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table or kitchen use, toilet and sanitary ware, all the foregoing and parts thereof of zinc. The rate of duty will be 3.1 percent ad valorem.

In order to classify the soap dish and the toothbrush and tumbler holder, we need a breakdown by value and weight of the zinc and plastic components of both articles. We will retain these two samples in our office pending receipt of this additional information.

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 James Smyth at 212-466-2084.


Robert B. Swierupski

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