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NY 817877





January 17, 1996

CLA-2-39:RR:NC:TP:221 817877

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

Mr. Philip O. Jensen
SandPort
929 W. Sunset Blvd. #21-135
St. George, UT 84770

RE: The tariff classification of the "Upside Down Bottle Holder" from New Zealand.

Dear Mr. Jensen:

In your letter dated December 20, 1995 you requested a tariff classification ruling.

The Upside Down Bottle Holder is composed of molded plastics, and is designed to be permanently attached to a bathroom or work place wall through the use of an adhesive sticker or screws, for which there are press out holes. Screws are not included. The holder can hold up to two bottles of the kind typically used for shampoo, conditioner or liquid soap. The holder is designed to hold bottles in both the right side up and upside down positions.

In your letter, you suggest classification in heading 3924, which provides for household articles of plastics. However, the bottle holder meets the definition of builders' ware provided in legal note 11 of chapter 39. In addition, the Explanatory Notes to the Harmonized Commodity Description and Coding System, which constitute the official interpretation of the Harmonized Tariff Schedule at the international level, state that articles which are otherwise described by heading 3924 are precluded from classification therein when intended for permanent installation on walls by screws, nuts, bolts or adhesives.

The applicable subheading for the Upside Down Bottle Holder will be 3925.90.0000, Harmonized Tariff Schedule of the United States (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 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 Joan Mazzola at 212-466-5580.

Sincerely,

Roger J. Silvestri
Director

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