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L83091 L8 Ruling Active

The tariff classification of a bathroom set from China

Issued March 18, 2005 by U.S. Customs and Border Protection.

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L8 L83091 (March 18, 2005)

Tariff classification

HTS codes: 7324.90.0000

Headings: 7324

Product description

The merchandise is a bathroom set made of chrome-plated steel wire. The set includes a shower caddy, a corner shelf, a soap dish, a basket, and towel hooks. The shelf, soap dish and towel hooks attach to the wall with suction cups. The caddy hangs over the shower nozzle.

CBP rationale

The applicable subheading for the bathroom set will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts.

Full text

NY L83091 March 18, 2005 CLA-2-73:RR:NC:N1:113: L83091 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Ms. Mary Jo Newman JMC, Inc. 5402 Parkdale Drive, Suite 160 Minneapolis, MN 55416 RE: The tariff classification of a bathroom set from China Dear Ms. Newman: In your letter dated February 10, 2005, you requested a tariff classification ruling. The merchandise is a bathroom set made of chrome-plated steel wire. The set includes a shower caddy, a corner shelf, a soap dish, a basket, and towel hooks. The shelf, soap dish and towel hooks attach to the wall with suction cups. The caddy hangs over the shower nozzle. The applicable subheading for the bathroom set will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The rate of duty will be free. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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