N032763 N0 Ruling Active

The tariff classification of a plastic sloping soap dish from China

Issued August 6, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5600

Headings: 3924

Product description

The submitted sample is identified as a Niagara Soap Saver, SKU# 16292. This item is imported in three parts; a soap dish, a base and a nut. All three parts are made of polystyrene (PS) plastic material. When assembled, the nut is used to attach the soap dish to the base. When in use, the base will sit at the edge of a sink. The soap dish, when attached to the base, slopes downward. When this item is fully assembled, it measures approximately 5-1/4” long by 5-3/8” wide by 2-3/4” high. There are two posts in the soap dish that are part of the molded design. When a bar of soap is placed in the dish, it will be situated above the posts, so that the posts prevent the soap from sliding down the slope of the dish into the sink. However, excess water that gathers in the dish when the soap is used, will slide down the slope of the dish into the sink. This will prevent the soap from sitting in water, thereby extending its life by preventing it from dissolving more quickly. The lower part of the molded dish is narrower than the upper part. This design acts as a spout that directs water into the sink, thereby keeping the counter dry.

Full text

N032763 August 6, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic sloping soap dish from China Dear Ms. Ramsey: In your letter dated July 2, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Niagara Soap Saver, SKU# 16292. This item is imported in three parts; a soap dish, a base and a nut. All three parts are made of polystyrene (PS) plastic material. When assembled, the nut is used to attach the soap dish to the base. When in use, the base will sit at the edge of a sink. The soap dish, when attached to the base, slopes downward. When this item is fully assembled, it measures approximately 5-1/4” long by 5-3/8” wide by 2-3/4” high. There are two posts in the soap dish that are part of the molded design. When a bar of soap is placed in the dish, it will be situated above the posts, so that the posts prevent the soap from sliding down the slope of the dish into the sink. However, excess water that gathers in the dish when the soap is used, will slide down the slope of the dish into the sink. This will prevent the soap from sitting in water, thereby extending its life by preventing it from dissolving more quickly. The lower part of the molded dish is narrower than the upper part. This design acts as a spout that directs water into the sink, thereby keeping the counter dry. The applicable subheading for SKU# 16292 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…hygienic or toilet articles, of plastics: other: other. The duty rate 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/. You also submitted illustrations of an item identified as a 3-Tier Corner Organizer, SKU# 66450. In order to issue a classification ruling for this item, we will need to examine a sample. When a sample of this item is available, you may wish to consider resubmission of your request. We are returning any submitted materials that are related to this item. If you decide to resubmit your request, please include all of the material that we have returned to you that is related to this item, along with a sample. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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