N286978 N2 Ruling Active

The tariff classification of a plastic shower electronic device holder from China

Issued June 28, 2017 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 Showerbud. This item is made of acrylonitrile butadiene (ABS) plastic material and is designed to be mounted to the wall in a shower to hold a water-resistant electronic device, allowing the user the ability to use the electronics device hands-free. Attached to the back of the item are two suction cups that are made of polyvinyl chloride (PVC) plastic material. The item weighs approximately 1.5 ounces and will be imported in either colors of white, green or blue. Packaged with the item is a wall plate that is made of polystyrene (PS) plastic material, which is included as an option if the shower wall on which the Showerbud is used does not allow for easy adherence by suction cups. An adhesive strip with a peel-off liner is attached to the back of the wall plate. When needed, the wall plate is designed to be attached directly to the shower wall so that the suction cups on the back of the Showerbud can attach to the front surface of the wall plate thereby enabling the Showerbud to ultimately attach to the shower wall.

CBP rationale

The applicable subheading for the Showerbud will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other…other.

Full text

N286978 June 28, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Daniel Benjamin Breitner Showerbud LLC PO Box 140248 Coral Gables, FL 33114 RE: The tariff classification of a plastic shower electronic device holder from China Dear Mr. Breitner: In your letter dated June 2, 2017, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Showerbud. This item is made of acrylonitrile butadiene (ABS) plastic material and is designed to be mounted to the wall in a shower to hold a water-resistant electronic device, allowing the user the ability to use the electronics device hands-free. Attached to the back of the item are two suction cups that are made of polyvinyl chloride (PVC) plastic material. The item weighs approximately 1.5 ounces and will be imported in either colors of white, green or blue. Packaged with the item is a wall plate that is made of polystyrene (PS) plastic material, which is included as an option if the shower wall on which the Showerbud is used does not allow for easy adherence by suction cups. An adhesive strip with a peel-off liner is attached to the back of the wall plate. When needed, the wall plate is designed to be attached directly to the shower wall so that the suction cups on the back of the Showerbud can attach to the front surface of the wall plate thereby enabling the Showerbud to ultimately attach to the shower wall. The applicable subheading for the Showerbud will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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