The tariff classification of a soap dish, toothbrush holder and canister from India.

N267437 September 3, 2015 CLA-2-70:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 7013.99.5000; 7324.90.0000 Ms. Uma Uppuluri Uma Uppuluri 79 Beachwood Avenue Edison, NJ 08837 RE: The tariff classification of a soap dish, toothbrush holder and canister from India. Dear Ms. Uppuluri: In your letter dated August 4, 2015, you requested a tariff classification ruling. The merchandise under consideration is a soap dish, toothbrush holder and canister. Samples were submitted with your ruling request and will be returned to you. The soap dish, identified as “Venice-SD,” is oval in shape and measures approximately 5.31 inches long by 4 inches wide by 2.12 inches high at its widest points. It consists of a clear crackle glass bowl atop a footed base of stainless steel. You indicate that the unit value of this item is over thirty cents but not over three dollars each. The toothbrush holder, identified as “Venice-TBH,” measures approximately 5.5 inches high by 3.75 inches in diameter at the top, tapering to a base 3 inches in diameter. The body is made of clear crackle glass, while the footed base and top, which features four circular cut-outs for placement of toothbrushes, are made of stainless steel. The canister, identified as “Venice-CAN,” measures approximately 5.75 inches high by 3.75 inches in diameter at the top, tapering to a base 3 inches in diameter. The body is made of clear crackle glass, while the footed base and removable lid are made of stainless steel. You indicate that the canister is used for storing cotton balls. The soap dish, toothbrush holder and canister are composite goods comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. GRI 3(b) provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. Essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The glass component provides the essential character of the soap dish. As such, the soap dish is classified in accordance with GRI 3(b). Neither the glass nor the stainless steel component provide the essential character to the toothbrush holder and the canister. Consequently, they are classified in accordance with GRI 3(c). The applicable subheading for the soap dish will be 7013.99.5000, HTSUS, which provides for “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…: Other glassware: Other: Other: Other: Valued over $.30 but not over $3 each.” The general rate of duty will be 30 percent ad valorem. The applicable subheading for the toothbrush holder and the canister will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The duty rate 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division