CLA-2 CO:R:C:G 087486 WAW
Mr. Roger D. Comstock
Better Living Products, Inc.
2255 N. University Pkwy
Suite 15
Provo, Utah 84604
RE: Reconsideration of New York Ruling Letter (NYRL) 852441;
Plastic Soap and Lotion Dispenser; Builders' ware of
plastics; Toilet articles of plastics
Dear Mr. Comstock:
This letter is in response to your inquiry, dated May 29,
1990, concerning the classification of a plastic soap and lotion
dispenser under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). No sample was submitted along with
your request; however, descriptive literature of the product was
provided for our review.
FACTS:
The subject merchandise is a described as a bathtub and
shower organizer which is designed to dispense soaps and lotions.
There are four different models which the importer has requested
that we reconsider in this ruling letter. The "Dispenser" model
contains four separate compartments which hold the various
liquids. The "Dispenser II" model is a smaller, two-chambered
unit. The "Dispenser Junior" model consists of two versions: a
unit for a children's bathroom and a unit designed for a baby's
room. The "Dispenser Elite" model is another type of four-
chambered model. All of the models are composed of a durable ABS
plastic shell. Furthermore, in all of the models, the liquids
can be dispensed by pushing the appropriate pump. The dispensers
are designed for both permanent and temporary, but secure,
installation on bathroom walls. All models are designed to be
mounted either by means of screws or with a silicon adhesive.
In NYRL 852441, dated May 18, 1990, Customs classified the
bathtub and shower dispensers under subheading 3925.90.0000,
HTSUSA. This subheading provides for builders' ware of plastics,
not elsewhere specified or included, other. Articles classified
under this subheading are subject to a rate of duty of 5.3
percent ad valorem. You maintain that the subject merchandise
is more properly classified under subheading 3924.90.5000,
HTSUSA, which provides for tableware, kitchenware, other
household articles and toilet articles, of plastics. . . other,
dutiable at a rate of 3.4 percent ad valorem. In support of your
position, you stated the following:
(1) The "Dispenser" is not a permanent mounted item, it
is designed exclusively for easy removal and
relocation;
(2) Although, as we are aware, there are many
commercial soap dispensers currently on the market, we
have designed the "Dispenser" line exclusively for home
use.
ISSUE:
Whether the sample soap and lotion dispensers are
classifiable under subheading 3924.90.5000, HTSUSA, as tableware,
kitchenware, other household articles and toilet articles, of
plastics, or rather under subheading 3925.90.0000, HTSUSA, as
builders' ware of plastics, not elsewhere specified or included.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
At first glance, it would appear that the subject
merchandise is principally used in the home and should be
classified in subheading 3924.90.5000, HTSUSA. However, in view
of the recommendations made by the Secretariat of the Customs
Cooperation Council in Brussels (hereinafter CCC), the Harmonized
System Committee, it is the position of this office that the
sample plastic soap and lotion dispenser which is designed for
both permanent and temporary installation, should be classified
as a builders' ware of plastics, not elsewhere specified or
included, in subheading 3925.90.0000, HTSUSA.
During the Fourth Session of the Harmonized System Committee
meeting, which took place on July 31, 1989, the CCC examined the
proposals of the European Economic Community (EEC) in order to
clarify the scope of Headings 3924 and 3925, HTSUSA. At this
session, the Committee discussed, among other things, the
classification of towel rails, tooth-brush holders, toilet paper
holders, towel hooks and similar articles for bathrooms, toilets,
and kitchens, designed for fixing to or setting in the wall,
taking into account the EEC proposals and the comments and
suggestions set forth by the Secretariat. The Committee
unanimously agreed with the Secretariat's position that Heading
3924, HTSUSA, (covering tableware, kitchenware, other household
articles and toilet articles, of plastics) did not include
articles such as plastic tissue dispensers, which are designed
for permanently fixing to or setting in the wall. Consequently,
the Committee decided to retain the classification of towel
rails, towel hooks and similar articles in Heading 3925, HTSUSA,
as builders' ware.
Similarly, in Headquarters Ruling Letter (HRL) 087277, dated
September 24, 1990, Customs classified a plastic tissue dispenser
designed for permanent installation under subheading
3925.90.0000, HTSUSA. In HRL 087277, Customs held that Heading
3924, HTSUSA, which covers tableware, kitchenware, and other
household articles and toilet articles of plastics, did not
include articles such as towel rails, towel hooks and similar
articles, designed for permanently fixing to the wall. In the
instant case, the plastic soap and lotion organizer is a toilet
article which is designed to store and dispense bathing liquids
in the bathtub or shower. Furthermore, even though the importer
maintains that these products are not intended to be permanently
mounted in the wall, they are designed to be securely fixed to
the wall by either screws or strong adhesives. Accordingly, it
is our position that the plastic soap and lotion dispensers are
the type of articles which the Committee intended to include
within Heading 3925, HTSUSA, as builders' ware of plastics, not
elsewhere specific or included.
HOLDING:
Based on the foregoing analysis and HRL 087277, it is the
position of this office that the instant plastic soap and lotion
dispensers are classified in subheading 3925.90.0000, HTSUSA,
which provides for builders' ware of plastics, not elsewhere
specified or included, and are subject to a rate of duty of 5.3
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division