The tariff classification of a hamper and a toilet brush holder from China.

NY L83097 March 10, 2005 CLA-2-94:RR:NC:SP:233 L83097 CATEGORY: Classification TARIFF NO.: 9403.20.0015; 7323.93.0080 Ms. Mary Jo Newman JMC, Inc. 5402 Parkdale Drive Suite 160 Minneapolis, MN 55416 RE: The tariff classification of a hamper and a toilet brush holder from China. Dear Ms. Newman: In your letter dated February 15, 2005, you requested a tariff classification ruling. The merchandise to be imported is a stainless steel hamper set comprised of a hamper, a stepcan and toilet brush holder, all made out of stainless steel. The hamper measures 23” in height by 13.8” in diameter. The toilet brush holder measures 4.5” in diameter by 15” in height. The stepcan measures 8” in diameter by 15” in height. You have submitted a photograph of the items with your request. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The stainless steel hamper set is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the hamper will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Other metal furniture, Household: Other.” The rate of duty will be Free. The applicable subheading for the toilet brush holder will be 7323.93.0080, HTS, which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel, Other, Of stainless steel.” The rate of duty will be 2% ad valorem. Your request does not provide enough information for us to issue a ruling on the stepcan. Pleas submit a sample of the stepcan and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division