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NY L89309




January 6, 2006

CLA-2-39:RR:NC:SP:N2:221 L89309

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000: 3924.90.1010; 3924.90.5500; 5703.30.8030

Mr. M. Andrew Gray
WestPoint Home, Inc.
391 College Avenue
Clemson, SC 29631

RE: The tariff classification of a shower curtain and bathroom accessories from China.

Dear Mr. Gray:

In your letter dated December 5, 2005, you requested a tariff classification ruling.

Six samples were included with your request. The Galaxy throw rug is made of polyester fibers and depicts the planet Saturn. When the mat is stepped on, an electronic component is activated that says the word “Saturn.” The shower curtain is made of polyvinyl chloride (PVC) sheeting and is printed with pictures of planets and stars. When the embedded electronic components are compressed, lights flash and the name of the planet is announced. The tumbler is composed of plastic and sits in a plastic base that lights up when the tumbler is lifted from it. The cotton ball jar is composed of plastic and incorporates lights in the lid. The plastic toothbrush holder is shaped like a space station and has a model of Saturn attached to it. The toothbrush holder announces a countdown to blast off. The plastic soap dish glows in the dark. This soap dish is designed to sit on top of the sink or tub, and not to be attached or secured to the wall.

In the case of the above articles, the electronic components play a subsidiary role to their function as bathroom accessories.

The applicable subheading for the shower curtain will be 3924.90.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: curtains and drapes, including panels and valances; napkins, table covers, mats, scarves, runners, doilies, centerpieces, antimacassars and furniture slipcovers: and like furnishingscurtains and drapes. The rate of duty will be 3.3 percent ad valorem.

The applicable subheading for the throw rug will be 5703.30.8030, HTSUS, which provides for carpets and other textile floor coverings, tufted, whether or not made up: of other man-made textile materials: othermeasuring not more than 5.25 m2 in area. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the toothbrush holder, soap dish and cotton ball holder will be 3924.90.5500, HTSUS, 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 tumbler and its base will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The throw rug falls within textile category designation 665. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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