N265253 N2 Ruling Active

The tariff classification of a toothbrush holder, canister and lotion pump from India

Issued June 30, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8424.89.0000, 7324.90.0000

Headings: 8424, 7324

Product description

The products under consideration are a toothbrush holder, a canister and a lotion pump. Each article is made primarily of embossed stainless steel and clear crackle glass. The stainless steel predominates by weight and imparts the greatest surface area of each article. All three products feature the same decorative motif; however, you indicate that they will be imported separately. Each is designed to rest on a bathroom sink or countertop. You indicate that they will be sold in the domestics department of various department stores. The toothbrush holder is comprised of a decorative stainless steel and crackled glass reservoir with a cut-out stainless steel top. It measures approximately 5 inches in height by 3 inches in diameter. The canister consists of a decorative stainless steel and crackled glass reservoir with a stainless steel removable lid. You indicate that it is used to hold cotton balls. It measures approximately 5 inches in height and 3-3/4 inches in diameter. The lotion pump is comprised of a decorative stainless steel and crackled glass reservoir and a plastic pump assembly consisting of an actuator head, a spring-loaded piston pump and a plastic feed tube. By pressing the pump assembly up and down, lotion is moved from the reservoir through the pump and dispensed through the actuator head. It measures approximately 8 inches in height and 4 inches in diameter.

CBP rationale

The applicable subheading for the toothbrush holder and the canister 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 applicable subheading for the lotion pump will be 8424.89.0000, HTSUS, which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: other appliances: other.

Full text

N265253 June 30, 2015 CLA-2-73:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7324.90.0000; 8424.89.0000 Ms. Uma Uppuluri 79 Beechwood Ave. Edison, NJ 08837 RE: The tariff classification of a toothbrush holder, canister and lotion pump from India Dear Ms. Uppuluri: In your letter dated May 28, 2015, you requested a tariff classification ruling. The samples submitted with the request will be returned to you. The products under consideration are a toothbrush holder, a canister and a lotion pump. Each article is made primarily of embossed stainless steel and clear crackle glass. The stainless steel predominates by weight and imparts the greatest surface area of each article. All three products feature the same decorative motif; however, you indicate that they will be imported separately. Each is designed to rest on a bathroom sink or countertop. You indicate that they will be sold in the domestics department of various department stores. The toothbrush holder is comprised of a decorative stainless steel and crackled glass reservoir with a cut-out stainless steel top. It measures approximately 5 inches in height by 3 inches in diameter. The canister consists of a decorative stainless steel and crackled glass reservoir with a stainless steel removable lid. You indicate that it is used to hold cotton balls. It measures approximately 5 inches in height and 3-3/4 inches in diameter. The lotion pump is comprised of a decorative stainless steel and crackled glass reservoir and a plastic pump assembly consisting of an actuator head, a spring-loaded piston pump and a plastic feed tube. By pressing the pump assembly up and down, lotion is moved from the reservoir through the pump and dispensed through the actuator head. It measures approximately 8 inches in height and 4 inches in diameter. The applicable subheading for the toothbrush holder and the canister 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 duty rate will be free. The applicable subheading for the lotion pump will be 8424.89.0000, HTSUS, which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: other appliances: other. The general rate of duty will be 1.8 percent. Articles classifiable under subheading 8424.89.0000, HTSUS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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