The tariff classification of a plastic foot tub with detachable cotton wash cloth sized towel from China

N031941 July 25, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3922.10.0000 Ms. Michelle Wong Avon Products Inc. 1251 Avenue of the Americas New York, N.Y. 10020 RE: The tariff classification of a plastic foot tub with detachable cotton wash cloth sized towel from China Dear Ms. Wong: In your letter dated June 23, 2008 you requested a tariff classification ruling. The submitted sample is identified as a Footworks Berry Mint Tub, item number PP 1048244. This item is an inflatable foot bath. It is made of polyvinyl chloride (PVC) plastic material and measures 14-1/2” long by 13-1/2” wide by 5” deep when inflated. Attached to the side of the tub by hook and loop fasteners is a cotton terry woven fabric wash cloth sized towel. The towel measures 12” by 12”. The towel lays on the floor along side the tub when the tub is in use. When the user steps out of the tub, he or she steps onto the towel, thereby keeping the floor dry. The towel can then be detached to use for drying his or her feet. As you have requested, the sample will be returned to you. You have suggested that this item is correctly classified in subheading 3926.90.7500. However, we do not agree that this item is correctly classified in the provision that you have suggested. The provision that you have suggested falls under heading 3926 which provides for other articles of plastics and articles of other materials of headings 3901 to 3914. This office believes that this item is more specifically provided for in heading 3922, according to General Rule of Interpretation (GRI) 3(a), which states “The heading which provides the most specific description shal be preferred to headings providing a more general description. This office considers this item to be a composite good within the meaning of GRI 3. The primary function of this item is to bath one’s feet. The towel is an adjunct to the tub, allowing the user to keep the floor dry and to dry his or her feet as an aftermath to using the tub. Therefore, it is the opinion of this office that the plastic tub provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item numner PP 1048244 will be 3922.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for baths…of plastics: baths, shower baths, sinks and washbasins. The rate of duty will be 6.3 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division