The tariff classification of a plastic tooth brush holder from Taiwan.

NY D85232 December 18, 1998 CLA-2-39:RR:NC:SP:222 D85232 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Rd. Hoffman Estates, IL 60195-1930 RE: The tariff classification of a plastic tooth brush holder from Taiwan. Dear Ms. Balice: In your letter dated November 13, 1998, you requested a tariff classification ruling. The submitted sample is a tooth brush holder, style #11474. It is composed of plastic and metal. The top portion is designed to appear as a flower with a loop to hold a tooth brush. The base is made with a flat bottom. The top and bottom portions are held together with a zig-zag-shaped metal rod. This product stands upright and measures approximately 5-1/4 inches high. The essential character of the tooth brush holder is imparted by the plastic components. The applicable subheading for the plastic tooth brush holder will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles and toilet articles of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. The rate of duty remains unchanged in the coming year. 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division