The tariff classification of bathroom activity set from China

NY F81244 January 14, 2000 CLA-2-34:RR:NC:SP:236 F81244 CATEGORY: Classification TARIFF NO.: 3401.11.5000; 4202.92.4500; 9503.90.0045 Ms. Jill M. Ross GeoLogistics Americas Inc. 6925 Engle Road Middleburg Hts., OH 44130 RE: The tariff classification of bathroom activity set from China Dear Ms. Ross: In your letter dated December 13, 1999, on behalf of your client Xonex International Inc., you requested a tariff classification ruling. The samples submitted consist of the following: 1) Six soaps molded in the shape of a crayon, 2) Four foam sponges shaped like animals but not viewed as being three dimensional in form. Each is constructed with a soft plastic side that enables the animals to float in water. Taking into account that the sponges measure less than 3 ½" in size, are not sold individually and are designed to float, they would appear to function primarily as toys for amusement purposes, 3) Double handled toiletry bags manufactured of polyvinyl chloride (PVC) plastic and a mesh man-made material designed to contain personal effects during travel. The plastic material will impart the essential character. All the items are used by children while bathing. In your letter you state that the bathroom activity is a set. The Explantory notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in note (X) to rule 3 (b) that the terms “goods put for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. In this instance, the set criteria is not met since the items in this combination package are not put up together to meet one particular need or carry out one specific activity. Therefore, the combination package is not classifiable as a set, and each item is classified individually. The applicable subheading for the Six Soap Crayons will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and inorganic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The rate of duty will be Free. The applicable subheading for the double handle toiletry bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the four foam sponges will be 9503.90.0045, HTS, which provides for other toys: other: other toys and models. The rate of duty will be Free. We are unable to issue a binding ruling on the paints due to the fact that no samples or information were submitted. Should you wish, in the future, to obtain a binding ruling on these products, please submit samples with a detailed explanation of the use of each product, and the composition percent by weight of all ingredients including Chemical Abstracts Service Numbers. 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 the National Import Specialist at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division