N156148 N1 Ruling Active

The tariff classification of a toothbrush holder from China

Issued April 11, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7324.90.0000

Headings: 7324

Product description

The submitted sample will be returned per your request. The merchandise under consideration is a tooth brush holder. It consists of a frosted glass base, a central iron rod and an iron ring that rests atop the rod. The glass base measures 3.13 inches in diameter by 1.25 inches high. The vertical rod measures 4.25 inches tall and the ring measures 3.13 inches in diameter. The tooth brush holder is designed to rest upon a horizontal surface, such as a sink or table top, to support tooth brushes in a vertical position.

CBP rationale

The applicable subheading for the tooth brush holder 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

N156148 April 11, 2011 CLA-2-73:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7324.90.0000 Mr. Raj Budhrani CHF Industries, Inc. One Park Avenue, 9th Floor NY, NY 10016 RE: The tariff classification of a toothbrush holder from China Dear Mr. Budhrani: In your letter received on March 24, 2011, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is a tooth brush holder. It consists of a frosted glass base, a central iron rod and an iron ring that rests atop the rod. The glass base measures 3.13 inches in diameter by 1.25 inches high. The vertical rod measures 4.25 inches tall and the ring measures 3.13 inches in diameter. The tooth brush holder is designed to rest upon a horizontal surface, such as a sink or table top, to support tooth brushes in a vertical position. The applicable subheading for the tooth brush holder 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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