Base
8956191994-03-28New YorkClassification

The tariff classification of a bathroom fixture from Taiwan

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

7324.90.0000

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

32 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-05 · Updates real-time

Summary

The tariff classification of a bathroom fixture from Taiwan

Ruling Text

NY 895619 March 28, 1994 CLA-2-73:S:N:N3:113 895619 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Mr. Warren E. Coe Amway Corporation 7575 Fulton Street East Ada, MI 49355 RE: The tariff classification of a bathroom fixture from Taiwan Dear Mr. Coe: In your letter dated March 9, 1994, you requested a tariff classification ruling. The merchandise is a bathroom fixture made of brass-plated steel tubing. The lower portion is a horizontal tube that holds two rolls of toilet paper. The upper portion is a rack that holds magazines. The fixture will be screwed into a bathroom wall. The applicable subheading for the bathroom fixture will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware of iron or steel, other. The rate of duty will be 3.4 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