The tariff classification of a soap holder, sponge, cloth and caddies from Taiwan, Mexico and Canada

NY A85729 July 23, 1996 CLA-2-73:RR:NC:GI:113 A85729 CATEGORY: Classification TARIFF NO.: 7324.90.0000; 6302.99.2000; 3924.90.5500 Mr. Darren Frattali-Bridger The Body Shop P. O. Box 1409 Wake Forest, NC 27588 RE: The tariff classification of a soap holder, sponge, cloth and caddies from Taiwan, Mexico and Canada Dear Mr. Frattali-Bridger: In your letter dated May 24, 1996 and received in this office July 17, 1996, you requested a tariff classification ruling. The merchandise consists of various articles used in the home for bathing and grooming purposes. Item number 3080 is a chrome-plated, steel, wire holder for storing bars of soap. The country of origin of the soap holder is Taiwan. Item 1774 is a tiered bathroom caddy with a removable basket. The caddy measures 6 inches high, and will be used to store toiletries and accessories. Item number 1773 is a bathroom caddy designed to hold three bottles of skin or hair care products. It is approximately 6 inches in height. Both caddies are made in Taiwan of chrome-plated, steel wire. Item 3414 is a body cloth made of 100 percent sisal fabric. It has an open weave type construction, and measures approximately 18 inches square. All of the edges are hemmed. The cloth will be used during bathing as an exfoliator. The country of origin of the sisal cloth is Mexico. Item number 2959 is a body sponge made in Canada. Your letter indicates the sponge is composed of 100 percent wood pulp. We assume that the wood pulp has been further processed into regenerated cellulose. The applicable subheading for the soap holder and both caddies will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The general rate of duty will be 2 percent ad valorem. The applicable subheading for the cloth will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen, other, of other textile materials, other. The general rate of duty will be 9.3 percent ad valorem. The applicable subheading for the sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The general rate of duty will be 3.4 percent ad valorem. 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 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division