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NY M84966

July 27, 2006

CLA-2-74:RR:NC:N1:113 M84966


TARIFF NO.: 7418.20.1000

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

RE: The tariff classification of bathroom articles from Taiwan

Dear Mr. White:

In your letter dated June 27, 2006, you requested a tariff classification ruling.

The samples you submitted are two accessories used in the bathroom. Item number 6093314 is called the Mercer Cup and Holder. It is a wall-mounted, brass holder with a glass tumbler. The holder is available in 3 finishes; polished nickel, satin nickel, and bronze. Item number 4691366 is the Antique Beaded Toothbrush and Cup Holder. It is also a wall-mounted, brass holder with a glass tumbler and four holes for hanging toothbrushes. Toothbrushes are not included. This glass and toothbrush holder is available in a brushed nickel or bronze finish. You suggest classification of the Mercer Cup and Holder under 8302.50.0000, HTSUS, which provides for hat-racks, hat pegs, brackets and similar fixtures, and parts thereof, of base metal. However, in our opinion, the product is more specifically described under heading 7418, HTS, as sanitary ware and parts thereof of brass.

The applicable subheading for the cup holder and cup/toothbrush holder will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of copper-zinc base alloys (brass). 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 James Smyth at 646-733-3018.


Robert B. Swierupski

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