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July 21, 1999

CLA-2-95:RR:NC:2:224 E84377

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 9503.90.0045;
3924.90.5500; 3401.11.5000

Jim Ross
GeoLogistics Americas, Inc.
18001 Englewood Drive
Middlesburg Hts., OH 44130

RE: The tariff classification of “bathroom graffiti” from China.

Dear Mr. Ross:

In your letter dated June 29, 1999, you requested a tariff classification ruling, on behalf of Xonex International, Inc., your client.

The submitted sample is called “bathroom graffiti” and consists of 1 turtle sponge with terry cloth cover, ten flat rubber animal shapes, five soap crayons and three foam rubber sponges in shapes of sea animals. The items are all packed in a vinyl holder with plastic hooks to attach to the wall. All the items are used by children while bathing.

In your letter you state that the “bathroom graffiti” is a set. The Explanatory notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in note (X) to rule 3 (b) that the term “goods put up for retail sale” means goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

In this instance, the set criteria is not met since the items in this combination package are not put up together to meet one particular need or carry out one specific activity. Therefore, the combination package is not classifiable as a set, and each item is classified individually.

The applicable subheading for the turtle sponge and three foam rubber sponges in shapes of sea animals will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys.” The rate of duty will be free. The applicable subheading for the flat animal shapes, which are not three dimensional, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys...parts and accessories thereof: Other...Other toys and models.” The rate of duty will be free.

The applicable subheading for the vinyl holder for storage (including the plastic hooks) will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the soap crayons will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes...For toilet use (including medicated products): Other.” 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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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