L83915 L8 Ruling Active

The tariff classification of plastic shower splash guards and dual shower curtain hooks from China.

Issued April 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

You have submitted illustrations of samples that are identified as S/2 Shower Splash Guards, item #29780, and S/12 Dual Shower Curtain Hooks, item #28970. Item #29780 is a set of two shower splash guards designed to keep the vinyl liner inside the tub while keeping the decorative shower curtain and floor dry. They also help to prevent mildew damage. The splash guards snap onto the shower curtain rod and anchor to the wall with self-adhesive tape or hardware, both of which are included. The shower splash guards are made of plastic and measure approximately 13 inches long. Item #28970 is a set of twelve dual shower curtain hooks made of plastic. The two-in-one hook accommodates both a decorative shower curtain and an inside plastic liner. The hook facilitates removal of the decorative shower curtain for laundering without removal of the liner. The outside button hook holds the shower curtain and the inside reverse hook holds the liner. The individual hooks measure approximately 3-1/4” long x 2-3/8” wide x ½” high. The hooks fit over most standard shower rods.

Full text

NY L83915 April 20, 2005 CLA-2-39:RR:NC:SP:221 L83915 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Francine Marcoux Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic shower splash guards and dual shower curtain hooks from China. Dear Ms. Marcoux: In your letter dated March 9, 2005, you requested a classification ruling. You have submitted illustrations of samples that are identified as S/2 Shower Splash Guards, item #29780, and S/12 Dual Shower Curtain Hooks, item #28970. Item #29780 is a set of two shower splash guards designed to keep the vinyl liner inside the tub while keeping the decorative shower curtain and floor dry. They also help to prevent mildew damage. The splash guards snap onto the shower curtain rod and anchor to the wall with self-adhesive tape or hardware, both of which are included. The shower splash guards are made of plastic and measure approximately 13 inches long. Item #28970 is a set of twelve dual shower curtain hooks made of plastic. The two-in-one hook accommodates both a decorative shower curtain and an inside plastic liner. The hook facilitates removal of the decorative shower curtain for laundering without removal of the liner. The outside button hook holds the shower curtain and the inside reverse hook holds the liner. The individual hooks measure approximately 3-1/4” long x 2-3/8” wide x ½” high. The hooks fit over most standard shower rods. The applicable subheading for the shower splash guards, item #29780, and the dual shower curtain hooks, item #28970, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household 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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