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

NY H81127 June 20, 2001 CLA-2-39:RR:NC:SP:222 H81127 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a plastic bathroom countertop set from China. Dear Ms. Pitts: In your letter dated May 15, 2001, you requested a tariff classification ruling. The submitted sample is a bath kit that is made of plastic. It is identified as style number 46087. The bath kit consists of a pump operated lotion/soap dispenser, a toothbrush holder, a soap dish, a tumbler and a body sponge. These items are not designed to be attached to the wall. They can be placed on a countertop or shelf. The bath kit is packaged together for retail sale in a double handle plastic pail. 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 bath kit 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