The tariff classification of a plastic tumbler, waste basket, toothbrush holder and soap dish from China

N238764 March 19, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000; 3924.90.5650 Ms. Lorianne Aldinger Rite Aid Corproation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a plastic tumbler, waste basket, toothbrush holder and soap dish from China Dear Ms. Aldinger: In your letter dated February 14, 2013, you requested a tariff classification ruling. The submitted sample is identified as a 4PC Bathroom Set, SKU# 9025492. This item consists of a drinking tumbler, toothbrush holder and soap dish, packaged together for retail sale within a waste basket that has a label that has the words “J&M Home Fashions” printed on it. All four of these articles are made of blue translucent plastic material and they are marketed for use in a bathroom. The four articles of this item are also imported in a colorless clear plastic material. The drinking tumbler measures approximately 4½” in height by 3¼” in diameter across the mouth. The waste basket measures approximately 9¾” in height by 8” in diameter across the mouth. The toothbrush holder is identical to the drinking tumbler in dimensions and appearance with the addition of a removable lid that has four round apertures in the center, which are designed for the insertion of four respective toothbrushes that are not included in the importation. The soap dish measures approximately 5 ¾” in length by 3½” in width by 1¼” in height and is of an oblong shape. All four articles have the same design, which are a series of circles that are raised on the interior of each article and visible from the exterior of each article. The Explanatory Notes to the Harmonized Commodity Description and Coding System (ENs), although not legally binding, are the official interpretation of the tariff at the international level. In applying the provisions of the Harmonized Tariff Schedule of the United States (HTSUSA), Customs will look to the ENs for guidance. In determining whether two or more articles imported together constitute a "set put up for retail sale" and are, therefore, classifiable under a single tariff provision, Explanatory Note X for General Rule of Interpretation (GRI) 3(b) provides the criteria as to whether the goods: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.In this case, the subject articles meet criteria (a) and (c) but do not meet criteria (b). Pursuant to GRI 3(b) and Explanatory Note X, articles put up together that are dedicated to more than one purpose (that is, more than one particular need or specific activity) cannot be considered a set for tariff classification purposes. The soap dish and the waste basket perform functions that are unrelated to each other and, in turn, are unrelated to the functions performed by the toothbrush holder and tumbler. Consequently, all articles of this item must be classified separately. It should be noted that although the tumbler is marketed for use in a bathroom, it is of the class or kind of merchandise principally used as tableware. The applicable subheading for the tumbler will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the waste basket, toothbrush holder and soap dish will be 3924.90.5650, HTSUS, which provides for…other household articles and hygienic or toilet articles, of plastics: 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