N021197 N0 Ruling Active

The tariff classification of a bathroom organizer from China

Issued December 28, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7324.90.0000

Headings: 7324

Product description

The merchandise under consideration is called a “Toilet Caddy,” item number 62490. It is a bathroom organizer made of chrome plated steel wire and a sheet of polypropylene. It incorporates a shelf, a toilet paper holder and a magazine rack. The shelf rests on top of a toilet tank and can hold tissues, towels, lotions, shampoo, etc. It adjusts to fit any tank. The toilet paper holder and magazine rack hang from each side of the shelf. The toilet tissue holder stores up to four rolls of toilet paper and the magazine rack accommodates most magazine sizes.

CBP rationale

The applicable subheading for the toilet caddy will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts.

Full text

N021197 December 28, 2007 CLA-2-73:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a bathroom organizer from China Dear Ms. Ramsey: In your letter dated December 18, 2007, you requested a tariff classification ruling. The sample which you submitted is being retained by this office. The merchandise under consideration is called a “Toilet Caddy,” item number 62490. It is a bathroom organizer made of chrome plated steel wire and a sheet of polypropylene. It incorporates a shelf, a toilet paper holder and a magazine rack. The shelf rests on top of a toilet tank and can hold tissues, towels, lotions, shampoo, etc. It adjusts to fit any tank. The toilet paper holder and magazine rack hang from each side of the shelf. The toilet tissue holder stores up to four rolls of toilet paper and the magazine rack accommodates most magazine sizes. The applicable subheading for the toilet caddy will be 7324.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. 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 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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