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The tariff classification of a urinal screen with deodorant from China
Issued June 26, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N265411 (June 26, 2015)
Tariff classification
HTS codes: 3922.90.0000
Headings: 3922
Product description
Product information and photos were submitted for our review. The item is a combination of a molded plastic urinal screen with a deodorant cake. The screen is generally a rounded triangle shape with a domed area that fits over the deodorant cake. You indicate that the two items are packaged together for retail sale. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rules of Interpretation (GRI) 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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 re-packing. We find that the urinal screen and deodorant meet the definition of a set. The essential character of a set may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. Because the urinal screen is usable after the deodorant cake is consumed, we find that the urinal screen imparts the essential character of the set.
CBP rationale
The applicable subheading for the urinal screen and deodorant will be 3922.90.0000, Harmonized Tariff Schedule of the United States, which provides for Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Other.
Full text
N265411 June 26, 2015 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3922.90.0000 Mr. John T. Raia Raia International 1 Industrial Plaza Bldg. D Valley Stream, NY 11581 RE: The tariff classification of a urinal screen with deodorant from China Dear Mr. Raia: In your letter dated June 3, 2015, you requested a tariff classification ruling on behalf of your client, ACA Enterprises. Product information and photos were submitted for our review. The item is a combination of a molded plastic urinal screen with a deodorant cake. The screen is generally a rounded triangle shape with a domed area that fits over the deodorant cake. You indicate that the two items are packaged together for retail sale. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to General Rules of Interpretation (GRI) 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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 re-packing. We find that the urinal screen and deodorant meet the definition of a set. The essential character of a set may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. Because the urinal screen is usable after the deodorant cake is consumed, we find that the urinal screen imparts the essential character of the set. The applicable subheading for the urinal screen and deodorant will be 3922.90.0000, Harmonized Tariff Schedule of the United States, which provides for Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: Other. The rate of duty is 6.3 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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