N033716 N0 Ruling Active

The tariff classification of a plastic soap dispenser from China

Issued August 20, 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 soap dispenser with Magic Loc suction system, VPN# 18221100. This item is designed to contain and dispense liquid soap or shampoo, neither of which will be included with the importation. The submitted sample is labeled with the word “shampoo.” The container is made of an acrylic plastic material. It is cylindrical in shape, has a frosted appearance and is designed to be attached to a wall by means of a removable suction cup that is made of natural rubber. The bottom of the container is attached to a base made of a molded plastic material that has a chrome-look finish. The suction cup is attached to the back of the base and a tip made of polypropylene (PP) plastic material is attached to the bottom of the base. This item is not spring loaded and does not operate by any mechanical process. It does not contain a valve. Soap is released when the tip is either squeezed or pushed back against a small piece of molded plastic. This action forces the soap out through a slit at the bottom of the tip. The submitted sample is contained in a retail box that has an illustration that depicts this item with a top lid that is also made out of a molded plastic with a chrome-look finish. However, the lid was not included with the submitted sample. The item measures approximately 8 inches high without the lid. The tip measures approximately 1-3/4 inches in height.

Full text

N033716 August 20, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a plastic soap dispenser from China Dear Ms. Davidson: In your letter dated July 14, 2008, you requested a tariff classification ruling. The submitted sample is identified as a soap dispenser with Magic Loc suction system, VPN# 18221100. This item is designed to contain and dispense liquid soap or shampoo, neither of which will be included with the importation. The submitted sample is labeled with the word “shampoo.” The container is made of an acrylic plastic material. It is cylindrical in shape, has a frosted appearance and is designed to be attached to a wall by means of a removable suction cup that is made of natural rubber. The bottom of the container is attached to a base made of a molded plastic material that has a chrome-look finish. The suction cup is attached to the back of the base and a tip made of polypropylene (PP) plastic material is attached to the bottom of the base. This item is not spring loaded and does not operate by any mechanical process. It does not contain a valve. Soap is released when the tip is either squeezed or pushed back against a small piece of molded plastic. This action forces the soap out through a slit at the bottom of the tip. The submitted sample is contained in a retail box that has an illustration that depicts this item with a top lid that is also made out of a molded plastic with a chrome-look finish. However, the lid was not included with the submitted sample. The item measures approximately 8 inches high without the lid. The tip measures approximately 1-3/4 inches in height. The applicable subheading for VPN# 18221100 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles and hygienic or toilet articles, of plastics: other: 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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