The tariff classification of a plastic toothbrush holder with suction cups from China

N068703 August 11, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Debbie Taylor The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a plastic toothbrush holder with suction cups from China Dear Ms. Taylor: In your letter dated July 9, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Toothbrush Holder Panda, SKU 10050891/VPN 136-AB-01-PD. The item is shaped and painted in the likeness of a panda bear. It measures approximately 2” x 2¼” x 3 ¼” in height and features 2 small suction cups on the back that allows it to adhere to non porous surfaces such as tile, glass, mirrors and ceramic. The body of the bear is made of acrylonitrile butadiene styrene (ABS) plastic material and the head of the bear and the suction cups are made of polyvinyl chloride (PVC) plastic material. The head of the bear is on a swivel so that it can be rotated around 360 degrees. The center of the body flips open vertically at the front to allow for the insertion of the head of one toothbrush (not included). Once the toothbrush head is inserted, it pushes against the hinges on the back of the open body, which causes the holder to snap closed. There is an aperture at the bottom of the holder, through which the handle of the toothbrush will protrude while the toothbrush head is held within the body of the holder. The applicable subheading for SKU 10050891/VPN 136-AB-01-PD will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …toilet articles, of plastics: other: other. The rate of duty will be 3.4 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