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NY E88366

November 26, 1999

CLA-2-39:RR:NC:SP:222 E88366


TARIFF NO.: 3924.90.5500

Mr. William D. Dion
Bare Manufacturing, Inc.
P. O. Box 26
Gilbert, AZ 85299-0026

RE: The tariff classification of wash mate from Taiwan.

Dear Mr. Dion:

In your letter dated October 12, 1999, on behalf of your client Stewart Holdings, Inc., you requested a classification ruling.

The submitted sample is identified as a Wash Mate Back Washer/Applicator. The wash mate is made of plastic and textile. This article weighs 18 ounces and it is composed of two parts; a molded urethane pad (12.5 ounces) and a pvc injection molded suction cup base (5.5 ounces). The wash mate is designed with suction cups to adhere to the shower wall or bathtub. A textile wash cloth with a plastic mesh puff attached, is placed over the wash mate. The showerer rubs against the plastic (nylon) puff to scrub his body. The wash mate makes washing the back easier. This product can also be used to apply skin care lotion, sunscreen or suntan lotion to the back.

Your letter of inquiry states that the wash mate may or may not be packaged with ancillary products such as a wash cloth with a nylon puff attached; a four gram packet of Magic Lube lubricant and plastic slip inhibiting foot treads. The Wash Mate Back Washer/Applicator is considered a set for tariff purposes. In our opinion, the plastic components impart the essential character to the set.

The applicable subheading for Wash Mate Back Washer/Applicator will be 3924.90.5500 Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: other, other. The 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 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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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