The tariff classification of a toothbrush holder, toothbrush and rinse cup set from Hong Kong.

NY M83454 May 18, 2006 CLA-2-39:RR:NC:SP:221 M83454 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Julie Jamgochian Unipac Continental 182-16 147th Avenue, 2nd Floor Jamaica, NY 11413 RE: The tariff classification of a toothbrush holder, toothbrush and rinse cup set from Hong Kong. Dear Ms. Jamgochian: In your letter dated May 9, 2006, on behalf of Cosrich Group, Inc., you requested a tariff classification ruling. The samples provided with your letter are plastic Spiderman, Batman and Strawberry Shortcake toothbrush holder sets. Each set includes a toothbrush and a plastic rinsing cup that are fitted into the base on which the Spiderman, Batman or Strawberry Shortcake figurine stands. The toothbrush holder, toothbrush and cup are classified together as a set in the tariff provision applicable to the article or articles that impart the essential character of the set. In this instance, both the toothbrush holders and the plastic cups are classified in heading 3924. Together the toothbrush holders and cups impart the essential character. You suggest classification in subheading 9503.49.0000, HTSUS, which provides for toys representing animals or non-human creatures. Although the figurines might be amusing to look at, these articles are functional toothbrush holders with a toothbrush and cup. Each toothbrush holder incorporates, in addition to a full or partial representation of the character, a base that provides stability, a hollow compartment for the toothbrush and a circular depression for the rinse cup. As you requested, the samples will be returned. The applicable subheading for the toothbrush holder sets with the toothbrushes and plastic cups will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other household articles…of plastics: other. The rate of duty will be 3.4 percent ad valorem. 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 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division