The tariff classification of a plastic soap dish with a ceramic base from China

N224583 August 1, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Raj Budhrani CHF Industries, Inc. One Park Avenue 9th Floor New York, NY 10016 RE: The tariff classification of a plastic soap dish with a ceramic base from China Dear Mr. Budhrani: In your undated letter that was received in this office on July 5, 2012, you requested a tariff classification ruling. The submitted sample is identified as a soap dish, Item# 3G27763DSV. This item is comprised of an oval shaped soap dish that is made of clear polystyrene (PS) plastic material that is attached to a base that is made of a ceramic dolomite material. The dish measures approximately 3¾” by 5” by 1” in height. The base is in the shape of a skeletal hand that is of a silver/grey color. The entire item measures approximately 1½” in height. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The ceramic base provides a supporting and therefore subordinate function to the plastic dish which will hold the soap (not included in the importation) when in use. Therefore, it is the opinion of this office that the plastic dish provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item# 3G27763DSV will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: 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, Thomas J. Russo Director National Commodity Specialist Division