N236963 N2 Ruling Active

The tariff classification of a plastic sponge holder with suction cups from China

Issued February 1, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5650

Headings: 3924

Product description

The submitted illustration depicts an item that is identified as a Suction Tree Sponge Holder. This item is made of molded plastic. The item is approximately 4” across by 2.4” high by 1.5” deep. It is molded into a tree branch pattern with many cut-outs to allow sufficient air to reach the sponge. On the back of this sponge holder are two attachment arms, each of which has an aperture into which the back of a respective suction cup is inserted. The two suction cups are designed to facilitate the attachment of the sponge holder to a wall. This item is designed to be used in a bathroom or kitchen.

CBP rationale

The applicable subheading for the suction Tree Sponge holder will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastic: other: other…other.

Full text

N236963 February 1, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Cara Andersen Satori Home Limited 13612 Midway Road Suite 515 Dallas, TX 75244 RE: The tariff classification of a plastic sponge holder with suction cups from China Dear Ms. Andersen: In your letter dated January 2, 2013, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Suction Tree Sponge Holder. This item is made of molded plastic. The item is approximately 4” across by 2.4” high by 1.5” deep. It is molded into a tree branch pattern with many cut-outs to allow sufficient air to reach the sponge. On the back of this sponge holder are two attachment arms, each of which has an aperture into which the back of a respective suction cup is inserted. The two suction cups are designed to facilitate the attachment of the sponge holder to a wall. This item is designed to be used in a bathroom or kitchen. The applicable subheading for the suction Tree Sponge holder will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastic: other: 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, Thomas J. Russo Director National Commodity Specialist Division

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