L81444 L8 Ruling Active

The tariff classification of plastic bathtub stick-on appliqués from China.

Issued January 4, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted samples are identified as bathtub non-slip appliqués made of 100% polyvinyl chloride (PVC) material. They are designed with suction cups on the underside to hold the pieces in place. The upper surface has a raised decorative design. The appliqués will be applied to the bathtub to prevent slipping while bathing.

CBP rationale

The applicable subheading for the bathtub appliqués will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics.

Full text

NY L81444 January 4, 2005 CLA-2-39:RR:NC:SP:221 L81444 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Linda M. Meredith Prestige Toy Corp. 140 Route 17 North Paramus, NJ 07652 RE: The tariff classification of plastic bathtub stick-on appliqués from China. Dear Ms. Meredith: In your letter dated December 2, 2004, you requested a classification ruling. The submitted samples are identified as bathtub non-slip appliqués made of 100% polyvinyl chloride (PVC) material. They are designed with suction cups on the underside to hold the pieces in place. The upper surface has a raised decorative design. The appliqués will be applied to the bathtub to prevent slipping while bathing. The applicable subheading for the bathtub appliqués will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles and toilet articles, of plastics. The duty rate 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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