The tariff classification of a plastic hair rinsing pitcher from China

N080248 October 20, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Kelley Baker Blue Ridge International Products Company P.O. Box 989 Freeport, FL 32439-0989 RE: The tariff classification of a plastic hair rinsing pitcher from China Dear Ms. Baker: In your letter dated October 7, 2009, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Fisher Price Precious Planet Shower n’ Rinse Pitcher, Style 52057. This item is designed to be used as an aid in rinsing shampoo from a child’s hair. The body of this item is made of molded polypropylene (PP) plastic material and it has built in grooves that facilitates holding. The top of the item is made of flexible thermal plastic rubber (TPR) plastic material that is designed to form a watertight bond against the child’s forehead when in use, thereby helping to keep shampoo and water out of the child’s eyes while rinsing. One side of the top has a series of small apertures that allow for water to slowly sprinkle onto the child’s head. The applicable subheading for Style 52057 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household 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