The tariff classification of a shower caddy from China

NY F89229 July 12, 2000 CLA-2-73:RR:NC:N1:113 F89229 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Elena Atansovska Limited Distribution Services Seven Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a shower caddy from China Dear Ms. Atansovska: In your letter dated June 12, 2000, on behalf of Bath and Body Works, a division of The Limited, Inc., you requested a tariff classification ruling. The sample you provided is a Halloween Shower Caddy, Style # 9473. The caddy is 4 inches high and 6 inches square with a handle. It is made of steel wire, coated with orange paint. A jack o’ lantern cutout is glued to one side. Despite its motif, the shower caddy is a functional item, not traditionally associated with Halloween. Further, although it is to be sold as a shower caddy, there is nothing in the design of the item which would dedicate it specifically to the shower or bath. The applicable subheading for the shower caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, not coated or plated with precious metal, other, 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division