H83797 H8 Ruling Active

The tariff classification of a disposable toilet lid and plunger shield from Hong Kong.

Issued August 10, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The disposable toilet lid and plunger shield are both composed of polyethylene plastic sheeting. Both have expandable openings formed by heat sealing the sheeting around a large rubber band. The toilet lid is meant to cover a public toilet that is out of order. By means of the expandable opening, it can be wrapped around the toilet seat. The plunger shield is designed to prevent splatter when plunging a stuffed toilet.

CBP rationale

The applicable subheading for the disposable toilet lid and plunger shield will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.

Full text

NY H83797 August 10, 2001 CLA-2-39:RR:NC:SP:221 H83797 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Gerardo Pardo Pdo. Brothers, Inc. 908 Hillary Circle Lutz, Florida 33549 RE: The tariff classification of a disposable toilet lid and plunger shield from Hong Kong. Dear Mr. Pardo: In your letter dated July 13, 2001, you requested a tariff classification ruling. Two samples were provided with your letter. The disposable toilet lid and plunger shield are both composed of polyethylene plastic sheeting. Both have expandable openings formed by heat sealing the sheeting around a large rubber band. The toilet lid is meant to cover a public toilet that is out of order. By means of the expandable opening, it can be wrapped around the toilet seat. The plunger shield is designed to prevent splatter when plunging a stuffed toilet. The applicable subheading for the disposable toilet lid and plunger shield will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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