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NY L89296

January 10, 2006

CLA-2-39:RR:NC:SP:N2:221 L89296


TARIFF NO.: 3924.90.1010; 3924.90.5500; 8424.89.7090; 8527.19.5035

Mr. M. Andrew Gray
WestPoint Home, Inc.
391 College Avenue
Clemson, SC 29631

RE: The tariff classification of a shower curtain and bathroom accessories from China.

Dear Mr. Gray:

In your letter dated December 5, 2005, you requested a tariff classification ruling.

Four samples were included with your request. The shower curtain is made of polyvinyl chloride (PVC) sheeting and incorporates a working radio. The toothbrush holder is composed of molded plastics. Though it is shaped like a radio, it functions only as a toothbrush holder. This toothbrush holder can hold up to five brushes, and is designed to be freestanding rather than to be attached to a wall. The tissue box holder is a decorative plastic cover that fits over a square tissue box. The cover incorporates a working radio. The lotion pump is composed of plastic, and is designed to dispense lotions. It is shaped like a microphone with a stand, and incorporates a sound chip that enables one to record a personal message.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of these composite goods in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

In the shower curtain/radio composite, the shower curtain component predominates by weight, bulk and value. The radio is incorporated into the curtain itself. A consumer would purchase the article for use as a shower curtain rather than as a radio. The radio component adds an additional feature, but the product’s primary function is as a curtain to keep water from the shower inside the tub. The shower curtain/radio composite will be classified in accordance with GRI 3(b) in the provision for plastic shower curtains.

The lotion pump incorporates a feature where a single message can be recorded which is then played back when the lotion pump is pressed. This component adds a unique feature and is associated with the distinctive design of the pump. However, the primary function of the product is to dispense lotion, and it is the dispenser that imparts the essential character. The lotion pump with recorder will be classified in accordance with GRI 3(b) in the provision covering lotion dispensers.

The tissue box functions as a decorative cover for a box of facial tissues. In addition, it incorporates a fully functional radio. There are buttons that turn the radio on and off, control the FM tuning, and adjust the volume. In this particular product, no single component imparts the essential character, and the tissue box holder/radio will be classified in accordance with GRI 3(c) in the provision for radios.

The applicable subheading for the shower curtain will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers; and like furnishingscurtains and drapes. The rate of duty will be 3.3 percent ad valorem.

The applicable subheading for the toothbrush holder will be 3924.90.5500, HTSUS, which provides for tableware, kitchenware, other 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 lotion dispenser will be 8424.89.7090, HTSUS, which provides for other mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powdersother. The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the tissue box cover/radio will be 8527.19.5035, HTSUS, which provides for reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock; radiobroadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy; other; other; other; FM only or AM/FM only. The rate of duty will be 3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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