L84271 L8 Ruling Active

The tariff classification of a shower caddy kit from China

Issued May 5, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8516.32.0020, 3924.90.5500, 9615.11.4000, 8516.31.0000

Headings: 9615, 3924, 8516

Product description

The kit consists of a rectangular, plastic caddy with a metal handle that contains a soap dish, a body sponge, an electric blow dryer, an electric curling iron, and a hair clip. The soap dish is made of molded plastic and shaped like a beach shell. It will be placed on a counter near the sink or the bathtub. The body sponge is an extruded plastic mesh sponge with a loop for hanging. The jaw clip for the hair is made of plastic with a metal spring hinge. For Customs classification purposes, the shower caddy kit is not a set and all components will be classified individually.

CBP rationale

The applicable subheading for the plastic caddy, plastic soap dish, and plastic mesh sponge 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 applicable subheading for the electric hair dryer will be 8516.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hairdressing or hand-drying apparatus, hair dryers. The applicable subheading for the electric hair curling iron will be 8516.32.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hairdressing or hand-drying apparatus, other hairdressing apparatus, curlers. The applicable subheading for the plastic hair clip will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like, hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof, combs, hair-slides and the like, of hard rubber or plastics, other, not set with imitation pearls or imitation gemstones.

Full text

NY L84271 May 5, 2005 CLA-2-85:RR:NC:N1:113: L84271 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 8516.31.0000; 8516.32.0020; 9615.11.4000 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a shower caddy kit from China Dear Ms. Ritchings: In your letter dated April 14, 2005, you requested a tariff classification ruling. The sample you submitted is a prototype of a shower caddy kit (item number 184IWG). The kit consists of a rectangular, plastic caddy with a metal handle that contains a soap dish, a body sponge, an electric blow dryer, an electric curling iron, and a hair clip. The soap dish is made of molded plastic and shaped like a beach shell. It will be placed on a counter near the sink or the bathtub. The body sponge is an extruded plastic mesh sponge with a loop for hanging. The jaw clip for the hair is made of plastic with a metal spring hinge. For Customs classification purposes, the shower caddy kit is not a set and all components will be classified individually. The applicable subheading for the plastic caddy, plastic soap dish, and plastic mesh sponge 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. The applicable subheading for the electric hair dryer will be 8516.31.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hairdressing or hand-drying apparatus, hair dryers. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the electric hair curling iron will be 8516.32.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for electrothermic hairdressing or hand-drying apparatus, other hairdressing apparatus, curlers. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the plastic hair clip will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like, hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof, combs, hair-slides and the like, of hard rubber or plastics, other, not set with imitation pearls or imitation gemstones. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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