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 > 2007 NY Rulings > NY N007948 - NY N008024 > NY N007983

Previous Ruling Next Ruling
NY N007983





March 19, 2007

CLA-2-96:RR:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9615.19.2000; 9615.19.4000; 9603.29.4010; 3924.90.5600; 4602.90.0000

Mr. Michael Stein
Harmonized Customs Brokers, Inc.
221 Sheridan Blvd.
Inwood, NY 11096

RE: The tariff classification of a bath set from Hong Kong.

Dear Mr. Stein:

In your letter dated March 6, 2007, on behalf CGroup US, you requested a tariff classification ruling.

A sample was provided with your letter. The bath set consists of a wood comb, a hairbrush, a pumice stone and a shower sponge. The shower sponge is composed of a plastic material that has been extruded in a mesh-like construction. These items are contained within a basket composed of interwoven tubular plastic material over 1 millimeter in diameter.

For tariff classification purposes this product is not considered a set because the basket is a separate article not related to the function of the other articles. Each item will be classified separately in its appropriate heading.

The applicable subheading for the hairbrush will be 9603.29.4010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem.

The applicable subheading for the wood comb, if valued not over $4.50 per gross, will be 9615.19.2000, HTSUS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: other: combs: valued not over $4.50 per gross. The rate of duty will be 9.7¢/gross + 1.3% ad valorem.

The applicable subheading for the wood comb, if valued over $4.50 per gross, will be 9615.19.4000, HTSUS, which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: other: combs: valued over $4.50 per gross. The rate of duty will be 28.8¢/gross + 4.6% ad valorem.

The applicable subheading for the sponge will be 3924.90.5600, 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 basket will be 4602.90.0000, HTSUS, which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; other (than of vegetable materials). The rate of duty will be 3.5 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/.

We need additional information to issue a ruling for the pumice stone.

Please indicate whether the pumice stone consists of natural pumice or an artificial form of pumice.

If natural, indicate precisely how the stone is worked. If natural, please verify that the stone consists of pure natural pumice.

If the pumice stone is artificial, indicate the precise composition of the article. Does it consist of glass? Is it plastic? Is it agglomerated stone? Is it composed of another material?

If the pumice stone consists of agglomerated stone, indicate the percentage of stone (e.g., pumice) by weight and the percentage of binding material (e.g., plastics) by weight in this product and whether the stone and binding material are uniformly agglomerated throughout the body of the article. If the pumice stone consists of agglomerated stone, verify whether the purported stone material is natural stone, a mineral other than stone or a synthetic chemical. Indicate the precise geological or chemical name of the purported stone material as well as the identity of the binding material.

Indicate whether or not the pumice stone is perfumed.

Indicate whether the pumice stone is coated or impregnated with any material. Identify the chemical or mineral name of this material.

Please indicate the use of this article and if possible provide any available advertising/marketing literature on its use.

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 Lawrence Mushinske at 646-733-3036. If you have any questions regarding the additional information requested for the pumice stone, contact National Import Specialist Jacob Bun at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: