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The tariff classification of a bath caddy from China
Issued February 26, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D88428 (February 26, 1999)
Tariff classification
HTS codes: 7323.99.9060
Headings: 7323
Product description
The merchandise is a bath caddy with handle made of steel wire (item number MAC-02). It measures approximately 7.5 inches in height and 7.5 inches in diameter. Attached by velcro to the inside of the caddy is a polyester drawstring pouch lined with polyvinyl chloride. The bath caddy will be used to hold shower products in the bathroom. In our opinion, it is a composite article whose essential character is imparted by the steel wire caddy.
CBP rationale
The applicable subheading for the bath caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other, other.
Full text
NY D88428 February 26, 1999 CLA-2-73:RR:NC:MM:113 D88428 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Sonya Clarke Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a bath caddy from China Dear Ms. Clarke: In your letter dated February 4, 1999, you requested a tariff classification ruling. The merchandise is a bath caddy with handle made of steel wire (item number MAC-02). It measures approximately 7.5 inches in height and 7.5 inches in diameter. Attached by velcro to the inside of the caddy is a polyester drawstring pouch lined with polyvinyl chloride. The bath caddy will be used to hold shower products in the bathroom. In our opinion, it is a composite article whose essential character is imparted by the steel wire caddy. The applicable subheading for the bath caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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