F82226 F8 Ruling Active

The tariff classification of a plastic shower curtain set from China.

Issued February 2, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.1010

Headings: 3924

Product description

The submitted sample is a plastic shower curtain set. It is identified as style number 3405. The set consists of 12 rings, the shower curtain and liner. The shower curtain and liner are made of 100 percent plastic and measure 70 inches wide by 72 inches long. The 12 rings are made of hard plastic. These items are packaged in a clear poly bag. This product is considered to be a set for tariff purposes. The plastic shower curtain imparts the essential character to this set.

Full text

NY F82226 February 2, 2000 CLA-2-39:RR:NC:SP:222 F82226 CATEGORY: Classification TARIFF NO.: 3924.90.1010 Ms. Evelyn P. Milling K Mart Corporation 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of a plastic shower curtain set from China. Dear Ms. Milling: In your letter dated January 19, 2000, you requested a classification ruling. The submitted sample is a plastic shower curtain set. It is identified as style number 3405. The set consists of 12 rings, the shower curtain and liner. The shower curtain and liner are made of 100 percent plastic and measure 70 inches wide by 72 inches long. The 12 rings are made of hard plastic. These items are packaged in a clear poly bag. This product is considered to be a set for tariff purposes. The plastic shower curtain imparts the essential character to this set. The applicable subheading for the plastic shower curtain set will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other: curtains and drapes, including panel and valances;…and like furnishings. The rate of duty will be 3.3 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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