The tariff classification of a ceramic bath set, lotion dispenser and brush holder set from Taiwan.

NY 803764 November 21, 1994 CLA-2-69:S:N:N3:227 803764 CATEGORY: Classification TARIFF NO.: 6912.00.5000; 8424.89.0080 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, PA 16366-0001 RE: The tariff classification of a ceramic bath set, lotion dispenser and brush holder set from Taiwan. Dear Ms. Bonace: In your letter dated October 20, 1994, you requested a tariff classification ruling. The samples submitted consist of the following articles: a) a ceramic bath set, product number 475411, which is comprised of a tumbler measuring about 4 inches high; a soap dish measuring nearly 5 1/2 inches at its widest dimension; and a toothbrush holder measuring about 3 1/2 inches high with a top diameter of 3 inches, noting that all these items possess sunflower designs. b) a lotion dispenser, product number 475411, which measures approximately 6 1/2 inches high by 2 3/4 inches in diameter at the top. It is noted that the lotion reservoir is of ceramic material and is set with a design of two sunflowers. Further, the lotion is dispensed through a standard emulsion/gel dispensing head. c) a ceramic brush holder with a plastic 2 piece toilet brush, product number 475421, noting the essential character of the article is imparted by the brush holder. You claim that this merchandise should be properly classified under subheading 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of ceramic, other than of porcelain or china. However, it has been determined that the lotion dispenser, which is designed to be sold with the above bath set, is not put up together with the bath articles to meet a particular need or carry out a specific activity (a criterion to be considered a set for tariff purposes), thereby precluding it from consideration of classification under subheading 6912.00.5000, HTS. The applicable subheading for the ceramic bath set (the tumbler, soap dish and toothbrush holder), product number 475411, and the brush holder set, product number 475421, will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of ceramic, other than of porcelain or china. The rate of duty will be 7 percent ad valorem. The applicable subheading for the ceramic lotion dispenser, product number 475411, will be 8424.89.0080, HTS, which provides for mechanical appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 3.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport