The tariff classification of a plastic bathroom countertop set from Malaysia.

NY F85099 April 28, 2000 CLA-2-39:RR:NC:SP:222 F85099 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Darlene D. Jones Schenker, Inc. 1300 Diamond Springs Road, Suite 300 Virginia Beach, VA 23455 RE: The tariff classification of a plastic bathroom countertop set from Malaysia. Dear Ms. Jones: In your letter dated March 26, 2000, on behalf of your client Newell Rubbermaid, Inc., you requested a tariff classification ruling. The submitted sample is a bathroom set that is made of plastic. The set consists of a pump operated lotion/soap dispenser, a toothbrush holder with slots to hold several toothbrushes, a soap dish and a tumbler. These items are not designed to be attached to the wall. They can be placed on a countertop or shelf. The bathroom set is packaged together for retail sale. This is considered to be a set for tariff purposes. The plastic household articles impart the essential character to the set. The applicable subheading for the plastic bathroom set 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. 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division