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The tariff classification of a glass and toothbrush holder from Taiwan
Issued November 19, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E89435 (November 19, 1999)
Tariff classification
HTS codes: 7324.90.0000
Headings: 7324
Product description
The toothbrush holder is 5 inches long and 3 ½ inches high [12.8 cm. x 9 cm.]. It consists of two oval wire pieces, 2 ½ inches apart on four 3 ½ -inch legs. There is a wire circle 3 inches in diameter in the center of the oval to hold the glass. Three smaller circles on the right of the center circle are designed to hold three toothbrushes. The left has enough space to hold a tube of toothpaste. We assume that the holder and the glass are imported packed for retail sale.
CBP rationale
The applicable subheading for the toothbrush holder and water glass will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware of iron or steel.
Full text
NY E89435 November 19, 1999 CLA-2-73:RR:NC:N1:113 E89435 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Ms. Teresa A. Raffa Associated Merchandising Corporation 1440 Broadway New York, NY 10018 RE: The tariff classification of a glass and toothbrush holder from Taiwan Dear Ms. Raffa: In your letter dated September 17, 1999, you requested a tariff classification ruling. The sample you provided is Style # 001, a steel toothbrush holder with a water glass. The toothbrush holder is 5 inches long and 3 ½ inches high [12.8 cm. x 9 cm.]. It consists of two oval wire pieces, 2 ½ inches apart on four 3 ½ -inch legs. There is a wire circle 3 inches in diameter in the center of the oval to hold the glass. Three smaller circles on the right of the center circle are designed to hold three toothbrushes. The left has enough space to hold a tube of toothpaste. We assume that the holder and the glass are imported packed for retail sale. The applicable subheading for the toothbrush holder and water glass will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware of iron or steel. The rate of duty will be free. 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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