L89052 L8 Ruling Active

The tariff classification of bathroom accessories from China

Issued December 9, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7324.90.0000

Headings: 7324

Product description

The merchandise consists of various steel articles from your “Basics” and “Designer” lines of bathroom accessories. Products from the “Basics” line (model numbers beginning with the number “3”) are chrome-plated steel. Products from the “Designer” line (model numbers beginning with the number “4”) are made of steel coated with a white powder finish. Item numbers 38000 and 48000 are wall soap dishes. Item number 38010 is a soap dish. Item numbers 38040 and 48040 are toothbrush and tumbler holders. Item number 38090 is a swing-type toilet tissue holder. Item numbers 38890 and 48890 are solid-type toilet tissue holders.

CBP rationale

The applicable subheading for all of the bathroom accessories 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.

Full text

NY L89052 December 9, 2005 CLA-2-73:RR:NC:N1:113 L89052 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Mr. James Gallagher Resource LLC 2805 Fairview Avenue North Roseville, MN 55113 RE: The tariff classification of bathroom accessories from China Dear Mr. Mr. Gallagher: In your undated letter, you requested a tariff classification ruling. The merchandise consists of various steel articles from your “Basics” and “Designer” lines of bathroom accessories. Products from the “Basics” line (model numbers beginning with the number “3”) are chrome-plated steel. Products from the “Designer” line (model numbers beginning with the number “4”) are made of steel coated with a white powder finish. Item numbers 38000 and 48000 are wall soap dishes. Item number 38010 is a soap dish. Item numbers 38040 and 48040 are toothbrush and tumbler holders. Item number 38090 is a swing-type toilet tissue holder. Item numbers 38890 and 48890 are solid-type toilet tissue holders. The applicable subheading for all of the bathroom accessories 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. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at http://www.usitc.gov/tata/hts/. 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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