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NY C87868




June 4, 1998

CLA-2-39:RR:NC:SP:230 C87868

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 4602.10.1400

Ms. Kim Young
BDP International Inc.
2721 Walker NW
Grand Rapids, MI 49504

RE: The tariff classification of bathroom accessories, of plastic and rattan, from China.

Dear Ms. Young:

In your letter dated May 14, 1998, on behalf of Meijer, Inc., you requested a tariff classification ruling. Five samples, all of which appear to be intended for use as bathroom accessories, were submitted and are being returned to you as requested.

Item #804430 is a toothbrush holder consisting of a plastic tumbler with a removable cover that has four holes in it. The tumbler has in turn been slipped into a small, basket-like holder made of interwoven rattan rods. Overall, this composite article measures about 3" in diameter and 4 1/2" in height.

Item #804432 is a plastic tumbler with a rattan holder. It is similar to the above-described article, except that it lacks a cover.

Item #804429 is a 3 1/2" x 5 1/4" x 1 1/4"(H) plastic soap dish which has been slipped snugly into a holder made of interwoven rattan rods.

Item #804431 is a cylindrical plastic bottle with a hand-operated lotion pump screwed onto the threaded opening at its top. The bottle has been slipped snugly into a small, basket-like holder made of interwoven rattan rods. Overall, this product is about 3" in diameter and 6 1/2" in height.

All of the above items are composite, utilitarian products able to function by virtue of their plastic components. In each instance the rattan "holder" serves as a decorative enhancement, but is not really necessary in the use of the article. The plastic components will thus be considered those which impart the essential character.

Accordingly, the applicable subheading for items 804430, 804432, 804429 and 804431 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) household articles and toilet articles, of plastics. The rate of duty will be 3.4%.

Item #804428 is an oval-shaped wastebasket measuring approximately 8" x 11" x 10 1/2"(H). It is made almost entirely of interwoven rattan rods, although there are a few metal wire pieces (uprights and within the rims) incorporated for reinforce- ment.

The applicable subheading for the wastebasket (item 804428) will be 4602.10.1400, HTS, which provides for other baskets and bags, whether or not lined, of vegetable plaiting materials: of rattan or of palm leaf: wickerwork. The rate of duty will be free.

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 Paul Garretto at 212-466-5779.

Sincerely,

Robert B. Swierupski
Director,

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