L85098 L8 Ruling Active

The tariff classification of the "Suds & Mirror" from China.

Issued July 13, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The Suds & Mirror (Item 150U) is a plastic mirror for use while giving a baby a bath. The mirror frame is decorated with a plastic snail and a plastic crab. The snail’s head can be used as a hook for a washcloth. The crab has two claws, one holding a plastic comb and the other holding a plastic shampoo dispenser in the shape of a seahorse. The shampoo is not included. Suction cups hold the mirror to the wall or side of the tub.

CBP rationale

a plastic comb and the other holding a plastic shampoo dispenser in the shape of a seahorse. The shampoo is not included. Suction cups hold the mirror to the wall or side of the tub. The applicable subheading for the Suds & Mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles…of plastics: other. The rate of duty will be 3.4 percent ad valorem.

Full text

NY L85098 July 13, 2005 CLA-2-39:RR:NC:SP:221 L85098 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue, N.W. Grand Rapids, MI 49504 RE: The tariff classification of the “Suds & Mirror” from China. Dear Mr. Morse: In your letter dated May 27, 2005, on behalf of Meijer Distribution, you requested a tariff classification ruling. The Suds & Mirror (Item 150U) is a plastic mirror for use while giving a baby a bath. The mirror frame is decorated with a plastic snail and a plastic crab. The snail’s head can be used as a hook for a washcloth. The crab has two claws, one holding a plastic comb and the other holding a plastic shampoo dispenser in the shape of a seahorse. The shampoo is not included. Suction cups hold the mirror to the wall or side of the tub. The applicable subheading for the Suds & Mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles…of plastics: 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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