United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E86934 - NY E86980 > NY E86961

Previous Ruling Next Ruling
NY E86961




September 27, 1999

CLA-2-74:RR:NC:N1:113 E86961

CATEGORY: CLASSIFICATION

TARIFF NO.: 7418.20.1000; 8302.50.0000; 8302.41.9080; 8302.41.9050

Ms. Marianne Benson
British Trade International
British Consulate-General
845 Third Avenue
New York, NY 10022

RE: The tariff classification of bathroom fixtures from the United Kingdom

Dear Ms. Benson:

In your letter dated September 2, 1999, on behalf of Waterbury, you requested a tariff classification ruling.

The merchandise is a variety of bathroom accessories for hotels. The accessories include towel racks, towel rails, towel rings, robe hooks, grab rails, toilet roll holders, shower curtain rails, soap dishes and other miscellaneous articles. Your literature indicates that the items are made of chromed brass. Some of the items are made of both metal and glass.

The applicable subheading for the robe hooks, towel racks, rails and rings will be 8302.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like. The rate of duty will be free.

The applicable subheading for the wall mounted grab rails, with or without attached soap dishes, and the wall mounted tissue dispenser will be 8302.41.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, mountings, fittings and similar articles, suitable for buildings, other, other, other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the soap dishes of metal, the toilet roll holders and the toothbrush holders will be 7418.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of copper, sanitary ware, of copper-zinc based alloys (brass). The rate of duty will be 3 percent ad valorem.

The applicable subheading for the curtain rail will be 8302.41.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like, mountings, fittings and similar articles, suitable for buildings, other, other, for curtains. The rate of duty will be 3.9 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on other items in your catalog that are made of more than one material, such as the glass/metal soap dishes or the mirrors. Your request for a classification ruling should include a sample of these items and a cost-of-material breakdown. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

Previous Ruling Next Ruling

See also: