The tariff classification of ceramic bathroom accessories from China, Pakistan, India, Hong Kong, and Taiwan.

NY H86754 January 14, 2002 CLA-2-69:RR:NC:2:227 H86754 CATEGORY: Classification TARIFF NO.: 6912.00.5000; 8424.89.7090 Ms. Joyce E. Jones American Pacific Enterprises 3901 Gantz Road, Ste. A Grove City, OH 43123 RE: The tariff classification of ceramic bathroom accessories from China, Pakistan, India, Hong Kong, and Taiwan. Dear Ms. Jones: In your letter dated December 19, 2001, you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples consist of the following ceramic (non-porcelain) bathroom accessories: an oblong-shaped soap dish; and a cylinder-like toothbrush holder and lotion dispenser, all inserted into a fitted decorative wickerwork holder. The applicable subheading for the ceramic soap dish and toothbrush holder will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic household articles and toilet articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the ceramic lotion dispenser will be 8424.89.7090, HTS, which provides for other mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders…other. The rate of duty will be 1.8 percent ad valorem. Articles classifiable under subheadings 6912.00.5000 and 8424.89.7090, HTS, which are products of Pakistan and India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP". 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division