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NY 896477




April 20, 1994

CLA-2-39:S:N:N6:221 896477

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

Mr. Stuart Lindsay
R.R. #2, Box 2248
Charlotte, VT 05445

RE: The tariff classification of a soap holder from England.

Dear Mr. Lindsay:

In your letter dated March 25, 1994, you requested a tariff classification ruling.

The product is described as a magnetic soap holder. According to the descriptive literature, the soap holder is made of plastics and has a magnetic metal disc inserted. A separate metal disc is supplied which, when inserted into a bar of soap, causes the soap to adhere to the holder. The holder is designed to be attached to a vertical surface in the shower or behind the sink with self- adhesive tape or screws. The manufacturer's product catalog numbers are Silverstyle 10339, 11339 and 12339, and Optima 30839, 31839 and 32839.

You request classification in subheading 3924.90.55, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the scope and content of the tariff at the international level. The Explanatory Notes to heading 3924 state that soap dishes, towel rails, towel hooks and similar articles for bathrooms, intended for permanent installation on walls or other parts of buildings by screws or adhesives, are excluded from classification in heading 3924 and, instead, are provided for in heading 3925, as builders' ware.

The applicable subheading for the soap holder will be 3925.90.0000, HTS, which provides for builders' ware of plastics, not elsewhere specified or included, other. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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