United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY R02160 - NY R02238 > NY R02221

Previous Ruling Next Ruling
NY R02221

July 12, 2005

CLA-2-83:RR:NC:N1:121 R02221


TARIFF NO.: 8302.50.0000; 7324.90.0000

Mr. Zack Razak
Checkolite International Inc.
142 Charles St.
Jersey City, NJ 07307

RE: The tariff classification of a lighting fixture, towel bar, hook, towel ring and toilet paper holder from China

Dear Mr. Razak:

In your letter dated July 1, 2005, you requested a tariff classification ruling.

The merchandise is a “Bath in a Box” kit, model number 19368. It includes a vanity strip lighting fixture, a 24-inch towel bar, a robe hook, a towel ring and a toilet paper holder. All items are design coordinated and wall mounted. The lighting fixture has metal and glass components. All other items are made of steel and zinc, with steel comprising the greater weight.

Although these items are designed to be used in a coordinated bathroom and are packaged and sold together, they do not qualify as a set for tariff purposes. As per Explanatory Note (X)(b) to General Rules of Interpretation (GRI) 3(b), the term “goods put up in sets for retail sale” means goods which “consist of products or articles put up together to meet a particular need or carry out a specific activity.” The various components included in the Bath in a Box are designed to fulfill various activities performed in a bathroom. As such, all components in the kit must be classified separately.

The applicable subheading for the towel bar, towel ring and robe hook will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articleshat-racks, hat pegs, brackets and similar fixtures, and parts thereof. The rate of duty will be free.

The applicable subheading for the toilet paper holder will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free.

The issue of the scope of composite electric lights under 9405 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of The Home Depot U.S.A. v. United States Court of International Trade (civil action 00-02-00061, etc.). Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.

In noting the prohibition set out in 19 CFR 177.7(b) and determining the instant ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a ruling letter to you with respect to the vanity strip lighting fixture. Accordingly, we are administratively closing our file.

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling on the light fixture. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, Bureau of Customs and Border Protection, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.

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 Barbara Kaiser at 646-733-3024.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: