The tariff classification of a ceramic brush holder with abrush from Taiwan.

NY 885729 May 26, 1993 CLA-2-69:S:N:N3:227 885729 CATEGORY: Classification TARIFF NO.: 6912.00.5000 Mr. Steven M. Dreyfuss World Link Group, Inc. P.O. Box 9703 Arnold, Maryland 21012 RE: The tariff classification of a ceramic brush holder with a brush from Taiwan. Dear Mr. Dreyfuss: In your letter dated April 28, 1993, you requested a tariff classification ruling. The merchandise in question consists of a ceramic toilet bowl brush holder in the shape of a penguin, measuring 10 1/2 inches in height and 7 3/4 inches in depth, and a plastic toilet bowl brush approximately 15 inches in height. The value of the ceramic holder is $5.36 and the value of the brush is $0.90. The holder and brush are imported packed together as a set ready for sale at retail by mail. The applicable subheading for the ceramic toilet bowl brush holder and plastic toilet bowl brush will be 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic household and toilet articles, other than of porcelain or china. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport