F89250 F8 Ruling Active

The tariff classification of plastic bathroom articles from China.

Issued July 27, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500, 8424.89.7090

Headings: 8424, 3924

Product description

The submitted sample is identified as a Barbie bathroom tumbler. You have also submitted photographs depicting a Barbie tumbler, a Barbie toothbrush holder, a Barbie soap dish and a Barbie lotion bottle. All of the items are made of 53 percent polyresin and 47 percent calcium carbonate. Information provided states that the calcium carbonate is derived from synthetic materials. The articles are designed with decorative flowers, clothing and the word “Barbie”.

CBP rationale

The applicable subheading for the bathroom tumbler, tooth brush holder and soap dish, “Barbie” bathroom articles will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for(other household articles and toilet articles of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic lotion dispenser will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances whether or not hand operated) for projecting, dispersing or spraying liquids or powders.

Full text

NY F89250 July 27, 2000 CLA-2-39:RR:NC:SP:222 F89250 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 8424.89.7090 Mr. Floyd Sirico Rogers & Brown Custom Brokers, Inc. P. O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of plastic bathroom articles from China. Dear Mr. Sirico: In your letter dated June 29, 2000, and received in this office on July 5, 2000, on behalf of your client Franco Manufacturing Company, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Barbie bathroom tumbler. You have also submitted photographs depicting a Barbie tumbler, a Barbie toothbrush holder, a Barbie soap dish and a Barbie lotion bottle. All of the items are made of 53 percent polyresin and 47 percent calcium carbonate. Information provided states that the calcium carbonate is derived from synthetic materials. The articles are designed with decorative flowers, clothing and the word “Barbie”. The applicable subheading for the bathroom tumbler, tooth brush holder and soap dish, “Barbie” bathroom articles will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for(other household articles and toilet articles of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic lotion dispenser will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances whether or not hand operated) for projecting, dispersing or spraying liquids or powders. The rate of duty will be 1.8 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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