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NY R00281

May 6, 2004
CLA-2-40:RR:NC:SP:221 R00281


TARIFF NO. 4016.99.0500

Mr. Brian J. White
Williams-Sonoma, Inc.
151 Union Street, 7th Floor
San Francisco, CA 94111

RE: The tariff classification of a rubber toilet plunger from China.

Dear Mr. White:

In your letter dated April 14, 2004, you requested a classification ruling.

You have submitted a photocopy of a toilet plunger with a plain ceramic container. The toilet plunger is made of rubber and it is attached to a stainless steel handle that incorporates a lid made of wood. The ceramic container is used to conceal the plunger when not in use.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the rubber toilet plunger with the ceramic container to be a set for tariff classification purposes, with the essential character imparted by the rubber toilet plunger.

The applicable subheading for the rubber plunger with the ceramic container will be 4016.99.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber: other: household articles not elsewhere specified or included. 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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