The tariff classification of a shaving compact shower caddy from China

NY M80384 February 27, 2006 CLA-2-39:RR:NC:N2:221 M80384 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 3925.90.0000 Mr. Gordon C. Anderson C.H. Robinson Worldwide, Inc. 8855 Columbine Road Suite 400 Eden Prairie, MN 55347-4148 RE: The tariff classification of a shaving compact shower caddy from China Dear Mr. Anderson: In your letter dated January 30, 2006, on behalf of Promotional Services Group, you requested a tariff classification ruling. The sample submitted with your request is identified as a Venus shaving compact. It is a molded plastic shower caddy designed to one Venus Razor and up to four blade refills. The outside of the caddy is molded to hold and easily release the Venus razor. Inside the hinged caddy are four raised towers, each designed to hold a blade refill case. The caddy is designed to mount onto the shower wall by the including mounting bracket with waterproof adhesive strips. When imported, the caddy will not include the razor or blade refill cases. You describe the compact as a toilet article and suggest classification in subheading 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The Explanatory Notes to heading 3924 state that the provision applies to toilet articles such as hooks and holders and similar articles for bathrooms “not intended for permanent installation in or on walls. However, such articles intended for permanent installation in or on walls or other parts of buildings (e.g., by screws, nails, bolts or adhesives) are excluded (heading 39.25)” The applicable subheading for the Venus razor compact shower caddy will be 3925.90.0000, HTSUS, which provides for builders’ ware of plastics, not elsewhere specified or included: other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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