The tariff classification of a plastic and steel toothbrush/toothpaste caddy from China
Issued January 22, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
GRI rules applied: GRI 3(b)
Product description
The submitted sample is identified as a Forma Toothbrush/Toothpaste Caddy. This item is comprised of two separate components. One component is the inner toothbrush/toothpaste holder, which is made of a clear styrene-acrylonitrile (SAN) plastic material. The other component is an outer housing, which is made of stainless steel. As you requested, the sample will be returned to you. The inner holder stands 5-3/4 inches high. It has a top section which is round in shape when viewed from above and has a circumference that measures 4-1/8 inches. The top section has three oblong shaped apertures, each of which cuts through the top and bottom surfaces of this section. Of the three apertures, two of them are of equal size and are designed for the purpose of having toothbrushes inserted through them. The other aperture is a larger one and is designed for the purpose of having a toothpaste tube inserted through it. The bottom section of the holder is also round in shape when viewed from above and has a circumference that measures 3-1/16 inches. This section does not have any apertures but has a depth that measures ¾ of an inch. The bottom section is designed to receive the bottom of the toothbrushes and the toothpaste tube that are inserted through the apertures in the top section of the holder. In the center of the bottom section of the holder is a molded narrow projection or post that extends upward. The post measures 4-7/8 inches in height. The top of the post is inserted into a small aperture in the bottom surface of the top section of the holder, thereby connecting the two sections. The outer housing stands 5-1/4 inches in height and is cylindrical in shape. It is closed at the bottom and opened at the top. The circumference of the bottom of the housing is 3-1/8 inches and the circumference of the opened mouth at the top is 4-1/8 inches. The plastic inner holder is inserted through the top opened mouth of the housing so that the smaller bottom section of the inner holder
Full text
N047875 January 22, 2009 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Michael Boggins Interdesign, Inc. 30725 Solon Industrial Parkway Solon, Ohio 44139 RE: The tariff classification of a plastic and steel toothbrush/toothpaste caddy from China Dear Mr. Boggins: In your letter dated December 18, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Forma Toothbrush/Toothpaste Caddy. This item is comprised of two separate components. One component is the inner toothbrush/toothpaste holder, which is made of a clear styrene-acrylonitrile (SAN) plastic material. The other component is an outer housing, which is made of stainless steel. As you requested, the sample will be returned to you. The inner holder stands 5-3/4 inches high. It has a top section which is round in shape when viewed from above and has a circumference that measures 4-1/8 inches. The top section has three oblong shaped apertures, each of which cuts through the top and bottom surfaces of this section. Of the three apertures, two of them are of equal size and are designed for the purpose of having toothbrushes inserted through them. The other aperture is a larger one and is designed for the purpose of having a toothpaste tube inserted through it. The bottom section of the holder is also round in shape when viewed from above and has a circumference that measures 3-1/16 inches. This section does not have any apertures but has a depth that measures ¾ of an inch. The bottom section is designed to receive the bottom of the toothbrushes and the toothpaste tube that are inserted through the apertures in the top section of the holder. In the center of the bottom section of the holder is a molded narrow projection or post that extends upward. The post measures 4-7/8 inches in height. The top of the post is inserted into a small aperture in the bottom surface of the top section of the holder, thereby connecting the two sections. The outer housing stands 5-1/4 inches in height and is cylindrical in shape. It is closed at the bottom and opened at the top. The circumference of the bottom of the housing is 3-1/8 inches and the circumference of the opened mouth at the top is 4-1/8 inches. The plastic inner holder is inserted through the top opened mouth of the housing so that the smaller bottom section of the inner holder sits at the bottom of the housing and the top section of the inner holder sits along the rim of the top opened mouth of the housing. There is a ridge along the outer circumference of the top section of the inner holder, which allows this section to sit on the rim of the top open mouth of the housing. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The inner plastic holder acts as the caddy. The apertures of the plastic holder provide separate locations for toothbrushes and the toothpaste tube. This holder can actually stand by itself, without the stainless steel housing and can perform the intended function without that housing. The stainless steel housing serves the subordinate role of providing support for the plastic holder, as well as providing visual appeal. Therefore, it is the opinion of this office that the plastic holder provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the Forma Toothbrush/Toothpaste Caddy will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…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
More rulings on the same tariff codes
The tariff classification of a plastic fence enclosure from China
The tariff classification of a plastic three-tiered organizer from Taiwan
The tariff classification of a hanger with plastic clips and a metal hook from China
The tariff classification of fabric covered plastic back supports from China
The tariff classification of plastic plant stakes and rods from Taiwan
The tariff classification of a plastic tumbler, pitcher, bedpan, emesis basin, urinal, tray, and wash basin from China
The tariff classification of a plastic tumbler, pitcher, bedpan, emesis basin, tray, and wash basin from China
The tariff classification of plastic interconnecting garden border panels from Taiwan
The tariff classification of a snow shovel from Canada and a car snow brush from China.
The tariff classification of a plastic bird feeder from Taiwan
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →