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NY J84896

June 5, 2003

CLA-2-39:RR:NC:SP:221 J84896


TARIFF NO. 3924.90.5500; 3925.90.0000; 6304.93.0000; 8424.89.7090; 9405.40.8000

Ms. Yvonne M.W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

RE: The tariff classification of a bathroom accessory set from China.

Dear Ms. Richardson:

In your letter dated May 19, 2003, on behalf of your client KB Toys, you requested a classification ruling.

The submitted sample is a Barbie six-piece bathroom accessory set, style number 57564. The set consists of a 100% plastic waste basket, a 100% plastic toothbrush holder, a 100% plastic light switch cover designed to be screwed onto the wall, a 100% plastic lotion dispenser, a 100% plastic night light with bulb included and a tissue box cover made of 100% polyester woven fabric. Although sold as a set, these articles are not classified as a set for tariff purposes because they are only selections of products to be used in a bathroom. They are not put up together to meet a particular need or carry out a specific activity. Each article is classified separately.

The samples are returned as you requested.

The applicable subheading for the plastic waste basket and toothbrush holder will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articles and toilet articles of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic light switch cover will be 3925.90.0000, HTS, which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem. .
The applicable subheading for the polyester tissue box cover will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.4 percent ad valorem.

The tissue cover falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for the plastic lotion pump will be 8424.89.7090, HTS, which provides for other mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders. The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the night light will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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