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NY H86716

January 22, 2002

CLA-2-39:RR:NC:SP:222 H86716


TARIFF NO.: 3924.90.5500; 4202.92.4500; 4602.10.8000; 9503.41.0000; 9603.29.4010; 9603.29.8010

Mr. Mathews C. Herring
Allegheny Brokerage Company, Inc.
5389 C.V. Jackson Road, Suite 1
New River Valley Airport
Dublin, VA 24084

RE: The tariff classification of a bath kit from China.

Dear Mr. Herring:

In your letter dated January 6, 2002, on behalf of your client Fei Da Trading Company, Inc., you requested a tariff classification ruling.

The submitted sample is a bath kit that is identified as Model number P-2266. You identify the contents of the kit as one bear-shaped terry/sisal wash cloth, one nylon mesh scrubber and one terry/sisal hand wash cloth. Examination of the hand wash cloth revealed that it is made of terry/loofah rather than terry/sisal.

The nylon mesh in the scrubber is formed by an extrusion process and is considered to be a plastic material for tariff classification purposes.

Your letter of inquiry does not mention the wooden brush with wooden bristles that is included in the sample set. All items are packaged together in a zippered plastic bag with nylon woven handles. Although these items are color coordinated (excluding the brush) and packaged together for retail sale as a set, for tariff purposes the bath kit is not considered to be a set. Therefore, each item will be classified separately.

The samples are returned as you requested.

The applicable subheading for the nylon mesh scrubber 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.

The applicable subheading for the plastic zippered bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the terry/loofah mitt (hand wash cloth) will be 4602.10.8000, HTS, which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the bear-shaped terry/sisal wash cloth will be 9503.41.0000, HTS, which provides for stuffed toys and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the wooden hairbrush if the value does not exceed 40 cents each will be 9603.29.4010, HTS, which provides for hairbrushes, valued not over 40 cents each. The duty rate will be 0.2 cent each plus 7 percent ad valorem. The applicable subheading for the wooden hairbrush if valued over 40 cents each will be 9603.29.8010, HTS. The duty rate will be 0.3 cent each plus 3.6 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 646-733-3024.


Robert B. Swierupski

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