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NY L87038




September 8, 2005

CLA-2-39:RR:NC:SP:221 L87038

CATEGORY: CLASSIFICATION

TARIFF NO.: 3925.90.0000

Ms. Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of the “Frog Pod” from China.

Dear Ms. Antrim-Saizan:

In your letter dated August 17, 2005, on behalf of Boon Inc., you requested a tariff classification ruling.

The sample provided with your letter, identified as the Frog Pod, item 401, is composed of molded polypropylene and polyethylene plastics. The Frog Pod is a combination bath toy scoop, drain and storage unit designed to simplify maintenance of a typical toddler bath environment. The unit, which is shaped like a frog, is designed for attachment to a bathroom wall by means of the included adhesive strips. The frog’s fingers and toes can be used to hang towels and other bath accessories. There is a built-in shelf for bath products. The detachable scoop allows the user to gather up, rinse and drain bath toys in bulk, and it fits into the back of the frog to provide storage for the toys.

You suggest classification in subheading 3924.90.5500, HTS, which provides for other household articles and toilet articles of plastics. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTS at the international level. The Explanatory Notes to heading 3924 do list articles such as towel rails, towel hooks and similar articles for bathrooms, but only if they are “not intended for permanent installation in or on walls. However, such articles intended for permanent installation in or on walls or other parts of buildings (e.g., by screws, nails, bolts or adhesives) are excluded” and are instead classified as builders’ ware in heading 3925. The Frog Pod is intended for permanent installation by means of the enclosed adhesive strips, and thus it cannot be classified in heading 3924.

The applicable subheading for the Frog Pod 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 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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