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NY N017481




October 22, 2007

CLA-2-39:OT:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000, 3924.90.5600, 8424.89.0000

Ms. Geri K. Davidson
The Container Store
500 Freeport Pkwy
Coppell, TX 75019

RE: The tariff classification of a plastic tumbler, canister and soap dispenser from China

Dear Ms. Davidson:

In your letter dated September 19, 2007 you requested a tariff classification ruling.

The submitted illustration depicts an item identified as Bath Accessories, SKU# 10043794. You have further identified the component articles of this item as a glass/toothbrush holder, a cotton ball holder, a soap dispenser and a base. All of these articles will be imported in one plain white box. However, the box will not be used for retail sale. The articles will be taken out of the box and displayed on a shelf in your store. You have stated in a telephone conversation with this office that when these items are sold by the store, they will not be placed in a retail box when presented to the purchaser, but merely placed in a generic bag with the store name printed on it.

The article identified as a glass/toothbrush holder, has the appearance of a drinking tumbler. You have stated in a telephone conversation with this office that the shape of this article is somewhat unusual for a drinking tumbler and therefore you have stated an alternative use as a toothbrush holder. However, the design of this article is not specifically shaped to accommodate a toothbrush. It can clearly function as a drinking tumbler and this office believes that it will be identified as such by the consumer. It is of a class or kind of merchandise principally used as tableware. This tumbler is composed of acrylic and is 4-1/4 inches high by 2-3/8 inches wide.

The article identified as a cotton ball holder is a canister with the exact same dimensions as the tumbler, with the exception that the canister has a removable lid. When the lid is removed, the tumbler and the canister are indistinguishable from each other. However, with the lid in place, the canister is of a class or kind of merchandise principally used in a bathroom to hold cotton balls or other toilet articles. The canister is made of acrylic.

The article identified as a soap dispenser consists of a reservoir for holding liquid soap, a lid that is sealed onto the reservoir and a mechanical pump, which extends upward from an aperture in the lid. This article dispenses soap when the pump is manually depressed and released. The reservoir has the exact same dimensions as the tumbler and the canister, with the exception that this reservoir has a lid which cannot be removed by the consumer. The reservoir is made of acrylic and the pump is made of plastic material.

The article identified as a base, is also made of acrylic, but of lighter weight than the other three articles. It has three equally sized depressions into which fit the three different component articles of this item. You have submitted a sample of the entire item to this office subsequent to your letter of inquiry. In one of the depressions of the base is a sticker that reads “3 pc set.” This designation appears to minimize the significance of the base, by not referencing it as a fourth piece.

The various articles of this item are not mutually complementary in their use, as the tumbler, the canister and the soap dispenser each function independently of each other and perform unrelated functions. The tumbler is for drinking, the canister is for storing toilet articles and the soap dispenser is for storing and facilitating access to liquid soap. The base will be used for in-store display purposes and is otherwise considered to be packing material by this office. After purchase, the tumbler, the canister and the soap dispenser may be used and stored in separate areas of the bathroom or kitchen, if so desired by the consumer. Therefore, this office does not consider this item to be a set or a composite good within the meaning of General Rule of Interpretation (GRI) 3(b).

The applicable subheading for the tumbler will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the canister will be 3924.90.5600, HTSUS, which provides forother household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the soap dispenser will be 8424.89.0000, HTSUS, 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.

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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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