The tariff classification of a 2-Piece Bathroom Accessory Set from China

N359532 March 31, 2026 CLA-2-73:OT:RR:NC:CEE 008:N4:422 CATEGORY: Classification TARIFF NO.: 7323.99.9080 Ms. Johanna Qin JLA Home 20 West 33rd Street, 3rd Floor New York, NY 10001 RE: The tariff classification of a 2-Piece Bathroom Accessory Set from China Dear Ms. Qin: In your letter dated March 6, 2026, you requested a tariff classification ruling. A photograph of the items were submitted with your request. The merchandise is a 2-piece bathroom accessory set consisting of a step-operated trash can and a toilet bowl brush with a matching holder. The first product under consideration is a step-operated trash can. It is a foot-pedal operated waste bin made of powder coated iron sheet metal for the body, lid, and pedal. The inner bucket, rear hinger, and the base are made of polypropylene (PP) plastic. The user depresses the foot pedal to open the top of the can and releases it to close the lid. The article measures approximately 5.7 inches in wide by 11.4 inches long by 11.54 inches high. It is designed for household use. This item is considered a composite good within the meaning of General Rule of Interpretation (GRI) 3. The step-operated trash can is comprised of iron materials and PP plastic materials. The iron constitutes the majority of weight and bulk of the step-operated trash can. Therefore, it is the opinion of this office that the iron components provide the essential character within the meaning of GRI 3(b). Thus, the essential character is iron, and the item will be classified in heading 7323. The applicable subheading for the step-operated trash can, will be 7323.99.9080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; Other: Other: Not coated or plated with precious metal: Other: Other. Other.” The general rate of duty will be 3.4 percent ad valorem. The second product under consideration is a toilet bowl brush with a matching holder. The brush handle and storage canister are both made from iron. As each item must be classified separately within the accessory set, we hold that the toilet cleaning brush would impart the essential character to this article, General Rule of Interpretation 3(b) noted. The applicable subheading for the toilet bowl brush with holder will be 9603.90.8050, HTSUS, which provides for “Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees): Other: Other: Other.” The general rate of duty is 2.8% ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division