The tariff classification of a bathroom set consisting of glass toilet articles in sea grass holders

NY K81501 December 23, 2003 CLA-2:RR:NC:1:126 NY K81501 CATEGORY: Classification TARIFF NO.: 7013.99.4000 Ms. Jasmine Rodriguez Worldlink International 701 Cooper Rd. Suite 7 Voorhees, NJ 08034 RE: The tariff classification of a bathroom set consisting of glass toilet articles in sea grass holders Dear Ms. Rodriguez: In your letter received December 3, 2003, on behalf of Wickerware ‘N More, you requested a tariff classification ruling regarding a bathroom set consisting of four toilet articles from China. The set consists of a glass toothbrush holder, glass tumbler holder, glass soap dish and glass soap dispenser. Each of these glass items is imported in a holder made of sea grass. In a conversation with this office you indicated that the toilet articles will be imported packed together for retail sale as a set. You indicated that the value of each glass article is not over thirty cents. In your letter you stated your opinion that the essential character of this set is imparted by the sea grass holders. You suggested that the merchandise be classified in subheading 4602.10.6000, Harmonized Tariff Schedule of the United States (HTS), under the provision for basketwork, wickerwork and other articles made directly to shape from plaiting materials or made up from articles of heading 4601...of vegetable materials: other: other: wickerwork. However, the essential character of the set is actually imparted by the glass articles, not the sea grass holders. The function of the set is holding various items used in the bathroom – toothbrush, soap and water. This function is clearly performed by the glass articles. The sea grass components of the set are not necessary to perform the function of holding bathroom items. These sea grass components are ancillary and merely serve as holders for the essential glass articles. Therefore, subheading 4602.10.6000, HTS, is not applicable. The applicable subheading for the set of glass toilet articles in sea grass holders will be 7013.99.4000, HTS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes...other glassware: other: other: other: valued not over thirty cents each. The rate of duty will be 38 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division