L83172 L8 Ruling Active

The tariff classification of a toilet tool from China.

Issued March 8, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880

Headings: 3926

Product description

The toilet tool is composed entirely of molded plastics. It is a wrench-like device used to tighten toilet seats. Three sets of plastic washers are included. The tool and washers will be imported packaged for retail sale, and will be classified together.

CBP rationale

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

Full text

NY L83172 March 8, 2005 CLA-2-39:RR:NC:SP:221 L83172 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Ms. Kathy Helton John S. James Co. P.O. Box 71188 Charleston, SC 29415-1188 RE: The tariff classification of a toilet tool from China. Dear Ms. Helton: In your letter dated February 24, 2005, on behalf of Michael P. Chang, DBA BMB Medford, you requested a tariff classification ruling. A sample was provided with your letter. The toilet tool is composed entirely of molded plastics. It is a wrench-like device used to tighten toilet seats. Three sets of plastic washers are included. The tool and washers will be imported packaged for retail sale, and will be classified together. The applicable subheading for the toilet tool 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 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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