K88625 K8 Ruling Active

The tariff classification of a plastic toothbrush tube, toothbrush cap and soap box from China.

Issued October 26, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

All are composed of plastic. The toothbrush tube, item 516/422, is designed to hold a toothbrush. It can be used during travel or in the home. The toothbrush cap, item NTBC, is a sanitary cover designed to fit over the head of the toothbrush for protection. It is vented for quick drying. The soap box, item 196/434, is a soap dish with a hinged plastic lid, and is meant to protect a bar of soap in the home or during travel.

CBP rationale

The applicable subheading for the plastic toothbrush tube, toothbrush cap and soap box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other.

Full text

NY K88625 October 26, 2004 CLA-2-39:RR:NC:SP:221 K88625 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Billie Mullineaux D.J. Powers Co., Inc. P.O. Box 9239 35 Barnard Street Savannah, GA 31412-9239 RE: The tariff classification of a plastic toothbrush tube, toothbrush cap and soap box from China. Dear Ms. Mullineaux: In your letter dated October 8, 2004, on behalf of Bob Barker Company, Inc., you requested a tariff classification ruling. Samples were provided with your letter. All are composed of plastic. The toothbrush tube, item 516/422, is designed to hold a toothbrush. It can be used during travel or in the home. The toothbrush cap, item NTBC, is a sanitary cover designed to fit over the head of the toothbrush for protection. It is vented for quick drying. The soap box, item 196/434, is a soap dish with a hinged plastic lid, and is meant to protect a bar of soap in the home or during travel. The applicable subheading for the plastic toothbrush tube, toothbrush cap and soap box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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