CLA-2 CO:R:C:F 952433 K
Tariff No.: 3924.90.5000
Mr. Peter Hoodspith
Coghlan's Ltd
121 Irene St.,
Winnipeg, MB,
Canada R3T 4C7
RE: Tariff Classification of a Plastic Soap Container
Dear Sir:
The following is in response to your request of July 17, 1992,
for a ruling concerning the tariff classification of a plastic soap
container; a sample and a catalog were submitted.
FACTS:
The plastic container is referred to as a "Soap Caddy". The
sample is in the shape of a box approximately 3 1/2 by 2 3/4
inches and approximately 1 1/2 inches in width. It has a cover at
the top which is tied to the container by rope which permits the
container to be carried around a person's neck. The cover is
removable for the placement of a bar of soap. The bottom of the
container has seven 1/4 inch holes which would permit water to drip
out of the container. The plastic container is designed especially
to carry a bar of soap into a bathroom for use in a shower or a
bathtub.
ISSUE:
The issue is whether the merchandise is classifiable as toilet
articles, of plastic, other, subheading 3924.90.5000, Harmonized
Tariff Schedule of the United States (HTSUS).
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) set forth the
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manner in which merchandise is to be classified under the
Harmonized Tariff Schedule of the United States (HTSUS). 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, taken in order. GRI 3(a) requires, in part, that
"when by application of Rule 2(b) or for any other reason, goods
are prima facie, classifiable under two or more headings,
classification shall be effected as follows: the heading which
provides the most specific description shall be preferred to
headings providing a more general description...." There are
three competing subheadings for the described merchandise and a
discussion follows.
Subheading 3925.90.0000, HTSUS, provides for other builders'
ware of plastics, not elsewhere specified or included. In
Headquarters Ruling Letter (HRL) 087486, dated November 6, 1990,
we held that soap and lotion dispensers designed for both permanent
and temporary installation on a bath room wall by either screws or
strong adhesives, were classifiable under this subheading rather
than under subheading 3924.90.5000, HTSUS.
Subheading 3923.10.000, HTSUS, provides for articles for the
conveyance or packing of goods, of plastics; stoppers, lids, caps
and other closures, of plastics...boxes, cases, crates and similar
articles. In HRL 083131, dated September 13, 1989, we held that
a "surf kit" designed to be carried on the person by hanging a cord
around the person's neck designed to place small items normally
carried in the pocket or in a handbag for the protection from water
and sand, was classifiable under this subheading. However, for
heading 3923, HTSUS, the Explanatory Notes to the Harmonized
Commodity Description and Coding System states that "[t]he heading
excludes, inter alia, household articles such as dustbins, and cups
which are used as tableware or toilet articles and do not have the
character of containers for the packing or conveyance of goods,
whether or not sometimes used for such purposes (heading 39.24),
and containers of heading 42.02."
Subheading 3924.90.5000, HTSUS, provides for tableware,
kitchenware, other household articles and toilet articles, of
plastics: other: other.
Webster's New World Dictionary, Second College Edition,
defines "toilet" as the act or process of dressing; epecif: the
process of washing, grooming, and arranging oneself for the day's
activities or for a special occasion." "Toiletry" is defined as
an "article or preparation used in making one's toilet (as a soap,
lotion, cosmetic, toothpaste, shaving cream, cologne)." A bar of
soap is a toilet article used by an individual in a shower,
bathtub, or sink. The "Soap Caddy" is especially designed to hold
a toilet article, a bar of soap, that is carried into the bathroom
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for washing purposes and it has holes for draining of water.
Accordingly, the "Soap Caddy" is a toilet article of plastic and
subheading 3924.90.5000 is more specific than the other two
subheadings discussed above.
HOLDING:
The "Soap Caddy" is classifiable as a toilet article of
plastic in subheading 3924.90.5000, HTSUS, dutiable at 3.4 percent
ad valorem.
Sincerely,
John Durant
Director
Commercial Rulings Division