The tariff classification of a toothbrush holder from China, India or Pakistan

NY F86820 July 18, 2000 CLA-2-73:RR:NC:N1:113 F86820 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Ms. Joyce E. Jones American Pacific Enterprises, Inc. 3901 Gantz Road Suite A Grove City, OH 43123 RE: The tariff classification of a toothbrush holder from China, India or Pakistan Dear Ms. Jones: In your letter dated April 24, 2000, you requested a tariff classification ruling. The sample you provided is a toothbrush holder. The holder consists of a plastic container with a metal top and base. The top has holes to hold the toothbrushes separate. It is the design of the top that makes this item a toothbrush holder. In your letter, you stated that the metal portions were made of nickel. A report from the Customs Laboratory indicates that the metal is actually non-alloy steel coated with nickel. The applicable subheading for the toothbrush holder 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 free. 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 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division