The tariff classification of a plastic shampoo rinse cup from China.

NY L83272 April 6, 2005 CLA-2-39:RR:NC:SP:221 L83272 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Virginia McEleney Barinco International Corp. 5777 W. Century Blvd., Suite 990 Los Angeles, CA 90045 RE: The tariff classification of a plastic shampoo rinse cup from China. Dear Ms. McEleney: In your letter dated March 3, 2005, on behalf of your client S.C. Products, Inc., you requested a classification ruling. The submitted sample is identified as a shampoo rinse cup, no style number indicated with this product. It measures approximately 6-1/2 inches high. The shampoo cup is made of plastic with a built-in handle. The cup is fashioned with a soft flexible edge that forms a watertight bond against the forehead. This soft flexible edge helps to keep shampoo water out of the child’s eyes while rinsing. An inner piece of removable plastic fits inside grooves in the middle of the cup to direct the water flow when pouring. The applicable subheading for the plastic shampoo cup will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division